Rule 150 of the CGST Rules- The proper officer may seek such assistance from the officer in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police officers for providing such assistance.
It is a part of Chapter XVIII of CGST Rules. That is the chapter for demand and recovery. Rule 147 provides that the movable and immovable assets can be sold to recover the dues. Rule 149 provide that the sale should be on a working day and not on a holiday. This rule is given to seek police assistance for recovery via sale of assets. The proper officer has the right to seek assistance by police. The officer in charge shall provide him a sufficient number of police officers to help in proceedings. Thus enough number is available to the office on duty.
Rule 86B of CGST Rules-caution before you proceed
See a brief summary of the demand & recovery chapter for quick reference.
Oct 14, 2021
by CA RK Gupta
Recieve the most important tips and updates
Absolutely Free! Unsubscribe anytime.
We adhere 100% to the no-spam policy.