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        GST - States

        Section 153 - Taking assistance from an expert.

        Puducherry Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Expert assistance allowed: officers may seek expert support in GST proceedings where complexity and revenue interest require it. Section 153 authorises any officer not below the rank of Assistant Commissioner to take assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings, having regard to the nature and complexity of the case and the interest of revenue.
                          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 allowed: officers may seek expert support in GST proceedings where complexity and revenue interest require it.

                                Section 153 authorises any officer not below the rank of Assistant Commissioner to take assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings, having regard to the nature and complexity of the case and the interest of revenue.


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