Notices, Demands & Recovery

Assistance by police

Rule 150 of the CGST Rules

Chapter 18 – Demands and Recovery Text as on 2026-09-05 Source CBIC

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The proper officer may ask the officer in charge of the jurisdictional police station for assistance, and that officer is bound to give it.

The exact words of the law

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Reproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.

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Rule 150. Assistance by police . – 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.

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Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.

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