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of <h1>Section 153 of Rajasthan GST Act empowers officers to seek expert help for complex cases to protect revenue interests.</h1> Under Section 153 of the Rajasthan Goods and Services Tax Act, 2017, an officer at or above the rank of Assistant Commissioner is authorized to seek expert assistance during any stage of scrutiny, inquiry, investigation, or other proceedings. This provision is applicable when the case's nature and complexity, as well as the interest of revenue, necessitate such expertise.
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