Provisions under Section 72 of the CGST Act 2017 relating to “Officers to Assist Proper Officers”:
Section 72: Officers to Assist Proper Officers (CHAPTER XIV: INSPECTION, SEARCH, SEIZURE AND ARREST) [*1]
(1) All officers of Police, Railways, Customs, and those officers engaged in the collection of land revenue, including village officers, officers of State tax and officers of Union territory tax shall assist the proper officers in the implementation of this Act.
(2) The Government may, by notification, empower and require any other class of officers to assist the proper officers in the implementation of this Act when called upon to do so by the Commissioner.
Notes (History of Amendments in Bare Text):
1. CGST Section 72 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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