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          GST

          Officers to assist Proper Officers [ Section 72 ]

          Inspection, Search and Seizure

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          Assistance to proper officers: designated public servants must aid GST officers in implementation and inspections when required. 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.
                            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 to proper officers: designated public servants must aid GST officers in implementation and inspections when required.

                                  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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