Expert assistance authority permits senior GST officers to engage external experts in complex tax proceedings to protect revenue interests. Section 153 authorises an officer not below the rank of Assistant Commissioner to obtain assistance of any expert at any stage of scrutiny, inquiry, ... Summary
Expert assistance authority permits senior GST officers to engage external experts in complex tax proceedings to protect revenue interests.
Section 153 authorises an officer not below the rank of Assistant Commissioner to obtain assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings when the nature and complexity of the case and the interest of revenue warrant expert involvement, thereby conferring discretionary procedural authority to engage external expertise in GST administrative proceedings.
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