Assistance obligation: public officers must aid proper officers in GST enforcement when requisitioned by the Commissioner. Specified public officers, including police, railways, customs, land revenue collectors (including village officers), and officers of central tax and ... Summary
Assistance obligation: public officers must aid proper officers in GST enforcement when requisitioned by the Commissioner.
Specified public officers, including police, railways, customs, land revenue collectors (including village officers), and officers of central tax and Union territory tax, are required to assist the proper officers in implementing the GST Act; the Government may, by notification, empower and require other classes of officers to assist when called upon by the Commissioner.
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