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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 153 Permits Expert Assistance for GST Scrutiny and Investigations to Ensure Informed Decision-Making.</h1> Under Section 153 of the Tripura Goods and Services Tax Act, 2017, an officer at or above the rank of Assistant Commissioner is permitted to seek assistance from an expert during any stage of scrutiny, inquiry, investigation, or other proceedings. This provision considers the nature and complexity of the case and the interest of revenue, allowing for expert involvement to ensure thorough and informed decision-making.
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