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        GST - States

        Section 153 - Taking assistance from an expert.

        Rajasthan Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Assistance from experts permitted: officers at specified rank may seek expert help during GST scrutiny and proceedings. Section 153 allows an officer not below Assistant Commissioner to take assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings when the nature or complexity of the case and the interest of revenue warrant such assistance, enabling discretionary use of external technical support to inform administrative fact finding and analysis in GST proceedings.
                          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.

                                Assistance from experts permitted: officers at specified rank may seek expert help during GST scrutiny and proceedings.

                                Section 153 allows an officer not below Assistant Commissioner to take assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings when the nature or complexity of the case and the interest of revenue warrant such assistance, enabling discretionary use of external technical support to inform administrative fact finding and analysis in GST proceedings.


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