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<h1>Assistant Commissioners Can Seek Expert Help in Complex GST Cases Under Section 153 of Orissa GST Act 2017.</h1> Under Section 153 of the Orissa Goods and Services Tax Act, 2017, an officer of at least the rank of Assistant Commissioner is permitted to seek the assistance of an expert during any stage of scrutiny, inquiry, investigation, or other proceedings. This provision is applicable when considering the complexity and nature of the case, as well as the interest of revenue.