INSPECTION, SEARCH, SEIZURE AND ARRESTCentral

Section 72 of The Central Goods and Services Tax Act, 2017

(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.

Summary

This provision creates a legal duty for various government officials to assist tax officers in enforcing the tax law.
Officers from the Police, Railways, Customs, and land revenue departments are specifically required to help.
Village officers and officials handling State tax or Union territory tax must also provide assistance to the proper officers.
The Government retains the power to issue a notification requiring other specific classes of officers to assist.
These additional officers must assist when they are formally called upon to do so by the Commissioner.

Practical examples

1While tracking a smuggled shipment of electronics, a tax officer requests assistance from local Customs and Police officers to secure the transport truck.

2A tax official needs to verify property ownership related to a tax evasion case and calls upon the local land revenue officer for assistance.

FAQ

1. Are local police required to help tax officers under Section 72 of The Central Goods and Services Tax Act 2017?

Yes, Section 72 of the CGST Act explicitly mandates that all police officers shall assist the proper officers in the implementation of the law.

2. Can the government make other departments help tax officials under Section 72 of the tax law?

Yes, Section 72 of the Act allows the Government to issue a notification requiring any other class of officers to assist the proper officers when called upon by the Commissioner.

3. Do State tax officers have to help Central tax officers under Section 72 of the Act?

Yes, Section 72 of the CGST Act clearly lists officers of State tax and Union territory tax among those who must assist the proper officers.

Test yourself

Q1.Which of the following groups of officers is explicitly mandated to assist proper officers under Section 72 of The Central Goods and Services Tax Act 2017?

Q2.Under Section 72 of the CGST Act, who has the authority to issue a notification requiring an unlisted class of officers to assist tax authorities?

Q3.According to Section 72 of the Act, whose call must newly notified classes of officers answer when asked to assist?

Q4.If a Joint Commissioner authorizes a premises inspection under Section 71, can they expect police help under Section 72 of the tax law?

71PreviousSection 71 Access to business premises.73NextSection 73 Determination of tax, pertaining to the period up to Financial Year 2023-24, not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts.

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