Section 72 of CGST Act, 2017 : Section 72: Officers To Assist Proper Officers
CGST Act, 2017
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Explanation using Example
Imagine a scenario where a police officer, during a routine check at a state border, encounters a truck carrying a large consignment of electronics. The police officer suspects that the goods might be transported without proper GST documentation. As per Section 72(1) of The Central Goods and Services Tax Act, 2017, the police officer is obliged to assist GST officers. The police officer contacts the nearest GST office to report the matter. A GST office...
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