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of <h1>Section 143: Officers Can Enlist IT Experts to Access Computer-Stored Taxpayer Info During GST Investigations</h1> Section 143 of the Model GST Law allows an officer, at or above the rank of Deputy or Assistant Commissioner, to seek assistance from an IT professional during scrutiny, inquiry, investigation, or other proceedings. This is applicable when the officer believes that information related to a taxable person stored in a computer system is not accurately disclosed, considering the case's complexity and revenue interest. The IT professional's role is to extract the necessary information from the computer system to ensure accurate details are obtained.
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