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        GST - States

        Section 153 - Taking assistance from an expert.

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

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        Expert assistance permitted: officers may engage specialists during proceedings to address case complexity and protect revenue. An officer not below the rank of Assistant Commissioner may, where case nature or complexity and the interest of revenue warrant, take expert assistance at any stage of scrutiny, inquiry, investigation or other proceedings to aid technical evaluation and fact-finding.
                        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 permitted: officers may engage specialists during proceedings to address case complexity and protect revenue.

                              An officer not below the rank of Assistant Commissioner may, where case nature or complexity and the interest of revenue warrant, take expert assistance at any stage of scrutiny, inquiry, investigation or other proceedings to aid technical evaluation and fact-finding.


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