Persons deemed to be public servants under the CGST Act qualify as public servants for IPC applicability. A deeming provision designates persons who perform functions under the GST statutory framework as public servants for the purposes of the Indian Penal Code, so that officials and other individuals discharging duties under the CGST regime are treated as public servants in relation to IPC provisions where applicable.
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.
Persons deemed to be public servants under the CGST Act qualify as public servants for IPC applicability.
A deeming provision designates persons who perform functions under the GST statutory framework as public servants for the purposes of the Indian Penal Code, so that officials and other individuals discharging duties under the CGST regime are treated as public servants in relation to IPC provisions where applicable.
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