Assistance from experts permitted: officers at specified rank may seek expert help during GST scrutiny and proceedings. Section 153 allows an officer not below Assistant Commissioner to take assistance of any expert at any stage of scrutiny, inquiry, investigation or other ... Summary
Assistance from experts permitted: officers at specified rank may seek expert help during GST scrutiny and proceedings.
Section 153 allows an officer not below Assistant Commissioner to take assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings when the nature or complexity of the case and the interest of revenue warrant such assistance, enabling discretionary use of external technical support to inform administrative fact finding and analysis in GST proceedings.
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