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        GST - States

        Section 153 - Taking assistance from an expert.

        West Bengal Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Expert assistance in tax proceedings allows senior officers to consult experts during scrutiny, inquiry or investigation stages. Section 153 authorises an officer not below the rank of Assistant Commissioner to take assistance of any expert, having regard to the nature and complexity of the case and the interest of revenue, at any stage of scrutiny, inquiry, investigation or any other proceedings before him.
                          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 in tax proceedings allows senior officers to consult experts during scrutiny, inquiry or investigation stages.

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


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