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            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>Assistance to proper officers: designated public servants must aid GST officers in implementation and inspections when required.</h1> Section 72 requires specified public servants-police, railways, customs, State and Union Territory tax officers, and land revenue officers including village officers-to assist proper officers in implementing the Act, including inspection, search and seizure, and permits the Government to notify other classes of officers to assist when required by the Commissioner.

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