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of <h1>Officers Can Seek Expert Help Under Section 153 of CGST Act 2017 for Complex Tax Investigations</h1> Section 153 of the Central Goods and Services Tax Act, 2017, allows any officer at or above the rank of Assistant Commissioner to seek the assistance of an expert during any stage of scrutiny, inquiry, investigation, or other proceedings. This provision is applicable when considering the nature and complexity of the case and the interest of revenue, ensuring that officers can obtain necessary expertise to effectively handle complex tax matters.
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