Assistance obligation by designated officers ensures operational support for tax authorities implementing GST law provision. Requires officers of Police, Railways, Customs, land revenue (including village officers), central tax and Union territory tax to assist the proper officers in implementation of the Act, and authorises the Government to notify other classes of officers to provide such assistance when called upon by the Commissioner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assistance obligation by designated officers ensures operational support for tax authorities implementing GST law provision.
Requires officers of Police, Railways, Customs, land revenue (including village officers), central tax and Union territory tax to assist the proper officers in implementation of the Act, and authorises the Government to notify other classes of officers to provide such assistance when called upon by the Commissioner.
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