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Deemed public servants: persons discharging functions under this GST Act are treated as public servants under penal law. Persons performing functions under the Arunachal Pradesh Goods and Services Tax Act are deemed to be public servants for the purposes of the penal law, thereby subjecting their official acts and conduct under the Act to the legal characterisation of public service as defined in the applicable penal provision.
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.
<h1>Deemed public servants: persons discharging functions under this GST Act are treated as public servants under penal law.</h1> Persons performing functions under the Arunachal Pradesh Goods and Services Tax Act are deemed to be public servants for the purposes of the penal law, thereby subjecting their official acts and conduct under the Act to the legal characterisation of public service as defined in the applicable penal provision.
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