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of <h1>Assistant Commissioner Can Seek Expert Help Under Section 153 of Nagaland GST Act for Complex Cases</h1> Under Section 153 of the Nagaland Goods and Services Tax Act, 2017, an officer of at least the rank of Assistant Commissioner is authorized to seek assistance from an expert during any stage of scrutiny, inquiry, investigation, or other proceedings. This provision is applicable when considering the complexity of a case and the interest of revenue, allowing the officer to utilize expert knowledge to aid in the proceedings.
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