Expert assistance in GST proceedings may be taken by officers where case complexity and revenue interest justify support. An officer not below the rank of Assistant Commissioner may take assistance from an expert at any stage of scrutiny, inquiry, investigation, or other proceedings, where the nature and complexity of the case and the interest of revenue justify such assistance. The provision enables expert support within GST proceedings as an administrative aid to the officer handling the matter, subject to the stated statutory conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Expert assistance in GST proceedings may be taken by officers where case complexity and revenue interest justify support.
An officer not below the rank of Assistant Commissioner may take assistance from an expert at any stage of scrutiny, inquiry, investigation, or other proceedings, where the nature and complexity of the case and the interest of revenue justify such assistance. The provision enables expert support within GST proceedings as an administrative aid to the officer handling the matter, subject to the stated statutory conditions.
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