Rule 150 of the CGST Rules – Assistance by police
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.
Go To Rule 151
Go To Rule 149
What is Rule 150 of the CGST Rules?
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.
Related Topic:
Rule 86B of CGST Rules-caution before you proceed
See a brief summary of the demand & recovery chapter for quick reference.