Expert assistance allowed: officers may seek expert support in GST proceedings where complexity and revenue interest require it. Section 153 authorises any officer not below the rank of Assistant Commissioner to take assistance of any expert at any stage of scrutiny, inquiry, ... Summary
Expert assistance allowed: officers may seek expert support in GST proceedings where complexity and revenue interest require it.
Section 153 authorises any officer not below the rank of Assistant Commissioner to take assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings, having regard to the nature and complexity of the case and the interest of revenue.
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