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of <h1>Assistant Commissioners Can Enlist Experts for Complex GST Cases Under Section 153 of Bihar GST Act, 2017</h1> Under Section 153 of the Bihar Goods and Services Tax Act, 2017, an officer of at least the rank of Assistant Commissioner is authorized to seek assistance from 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.
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