Expert assistance permitted allows senior GST officers to engage specialists during any stage of scrutiny or investigation to protect revenue. Section 153 authorises an officer not below the rank of Assistant Commissioner to, having regard to the nature and complexity of the case and the interest ... Summary
Expert assistance permitted allows senior GST officers to engage specialists during any stage of scrutiny or investigation to protect revenue.
Section 153 authorises an officer not below the rank of Assistant Commissioner to, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.
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