Section 72 – Officers to Assist Proper Officers

-

Section 72 of CGST Act, 2017 – Officers to Assist Proper Officers

Updated on: February 2026 (as applicable till date)
Prepared by: Yours Tax Consultant

1. Objective of Section 72

Section 72 creates a legal framework under which officers of other government departments are required to assist GST proper officers in the implementation of the CGST Act.

This ensures inter-departmental coordination and effective tax administration.

2. Statutory Provision – Section 72

Section 72:
All officers of Police, Railways, Customs, and officers engaged in the collection of land revenue, including village officers, and officers of State and Central Government engaged in the enforcement of this Act, shall assist the proper officers in the implementation of this Act.

3. Nature of Obligation under Section 72

The obligation under Section 72 is:

  • Statutory in nature
  • Mandatory, not discretionary
  • Supportive and facilitative

Once assistance is sought, the concerned officer is legally bound to cooperate.

4. Departments Required to Assist GST Officers

Section 72 expressly includes:

  • Police Department
  • Railway authorities
  • Customs officers
  • Land revenue officers
  • Village officers
  • Other Central and State Government officers

5. Situations Where Assistance Is Required

Assistance under Section 72 may be required for:

  • Search and seizure operations
  • Inspection of goods in movement
  • Execution of arrest orders
  • Verification of records or premises
  • Prevention of obstruction or resistance

6. Section 72 and Enforcement Powers

Section 72 does not grant independent enforcement powers to assisting officers.

They act:

  • In aid of GST authorities
  • Under the direction of proper officers

Primary authority always remains with GST officers.

7. Role of Police under Section 72

Police assistance is commonly sought for:

  • Maintaining law and order
  • Preventing obstruction during searches
  • Assisting in arrests under Section 69

Police do not assess tax liability.

8. Section 72 vs Section 68

  • Section 72: Assistance by other departments
  • Section 68: Inspection of goods in movement

Section 72 supports enforcement provisions, it does not create substantive powers.

9. Legal Safeguards

Even when assistance is provided:

  • GST officers must act within law
  • Rights of taxpayers remain protected
  • Excessive force or misuse is impermissible

Actions taken with police assistance remain subject to judicial review.

10. Practical Importance of Section 72

Section 72 ensures:

  • Effective enforcement
  • Coordination across departments
  • Reduction of resistance during proceedings

Without this provision, many enforcement actions would be impractical.

11. Related Provisions

12. Professional Insight

Section 72 is an enabling provision. It strengthens GST enforcement by ensuring that proper officers are not isolated while performing statutory duties. However, assistance must always remain lawful, proportionate, and within the scope of the CGST Act.

Disclaimer: This article is prepared based on the CGST Act, CGST Rules, notifications and prevailing legal position as applicable till date. Assisting officers act in aid of GST authorities and do not acquire independent tax powers.

Comments

Post a Comment

Popular posts from this blog

CGST ACT, 2017 (Updated As on 31st Aug 2021)

-
Image
  AS ON 31.08.2021 THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 (12 OF 2017) AS AMENDED BY THE:- ·         THE CENTRAL GOODS AND SERVICES TAX (EXTENSION TO JAMMU AND KASHMIR) ACT, 2017 (NO. 26 OF 2017); ·         THE FINANCE ACT, 2018 (NO. 13 OF 2018); ·         THE CENTRAL GOODS AND SERVICES TAX (AMENDMENT) ACT, 2018 (NO. 31 OF 2018); ·         THE FINANCE (NO. 2) ACT, 2019 (NO. 23 OF 2019); ·         THE FINANCE ACT, 2020 (NO. 12 OF 2020); ·         THE TAXATION AND OTHER LAWS (RELAXATION AND AMENDMENT OF CERTAIN PROVISIONS) ACT, 2020; ·         THE FINANCE ACT, 2021 (NO. 13 OF 2021). Note: This updated version of the Central Goods and Services Tax Act, 2017 as amend...
Read more

Rate of GST on Works Contract Services w.e.f. 01 Jan 2022

-
  W.e.f. 01 st Jan 2022 the rate of GST on works contract services for specific contract provided to government authority and government entities will be changed.   Tax Rate On or Before 31.12.2021   1.       For Works Mentioned In Item(iii) And (vi) GST Rate Was 12% For Providing Services To Central Government/State Government/Union Territory/Local Authority/ Governmental Authority/ Govt Entity And 18% For Providing Services To Others.   2.       For Works Mentioned In Item (iv) ,(v) And (viii) GST Rate Was 12% For Providing Services To Any Body.     3.       For Works Mentioned In Item (vii) GST Rate Was 5% For Providing Services To Central Government/State Government/Local Authority/ Governmental Authority/ Govt Entity And 18% For Providing Services To Other.   The same is notified by the government vide notification no 11/2017, 20/2017, 24/2017 and 3...
Read more

Advisory on Bank Account Validation

-
Advisory on Bank Account Validation 24/04/2023 GSTN is pleased to inform you that the functionality for bank account validation is now integrated with the GST System. This feature is introduced to ensure that the bank accounts provided by the Tax Payer is correct. The bank account validation status can be seen under the Dashboard→My Profile→Bank Account Status tab in the FO portal. Tax Payers will also receive the bank account status detail on registered email and mobile number immediately after the validation is performed for his declared bank account. For seeking detail, please click on below mentioned URL :- https://tutorial.gst.gov.in/downloads/news/advisory_on_bank_account_validation_17april2023.pdf Thank You, Team GSTN VIEW ALL
Read more