Expert assistance in GST proceedings allowed where case complexity and revenue interest justify specialised support. Any officer not below the rank of Assistant Commissioner may obtain the assistance of an expert at any stage of scrutiny, inquiry, investigation or other ... Summary
Expert assistance in GST proceedings allowed where case complexity and revenue interest justify specialised support.
Any officer not below the rank of Assistant Commissioner may obtain the assistance of an expert at any stage of scrutiny, inquiry, investigation or other proceedings where the nature or complexity of the case and the interest of revenue so require, conferring discretionary authority on senior officers to secure specialised knowledge during administrative tax processes.
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