Section 72 of CGST Act,2017 -Officers to assist proper officers

Section 72 of CGST Act,2017 from bare act :
(1) All officers of Police, Railways, Customs, and those officers engaged in thecollection of land revenue, including village officers, officers of State tax and officers ofUnion 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 ofofficers to assist the proper officers in the implementation of this Act when called upon to doso by the Commissioner.

CHAPTER XIV

INSPECTION, SEARCH, SEIZURE AND ARREST

Chapter XIV of the CGST Act,2017 covers six sections relating toINSPECTION, SEARCH, SEIZURE AND ARRESTunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 67 :Power of inspection, search and seizure
Section 68 :Inspection of goods in movement
Section 69 :Power to arrest
Section 70 :Power tosummonpersons togive evidenceand producedocuments
Section 71 :Access to business premises
Section 72 :Officers to assist proper officers