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        GST - States

        Section 153 - Taking assistance from an expert.

        Uttar Pradesh Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Expert assistance: authorised for senior officers to secure specialist input when case complexity or revenue interest demands it. An officer not below Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him to support fact-finding, technical evaluation or interpretation within 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.

                              Expert assistance: authorised for senior officers to secure specialist input when case complexity or revenue interest demands it.

                              An officer not below Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him to support fact-finding, technical evaluation or interpretation within GST proceedings.


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