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of <h1>Section 153: Officers Can Enlist Experts for Complex GST Cases to Ensure Revenue Interests are Protected.</h1> Under Section 153 of the Punjab Goods and Services Tax Act, 2017, an officer with a rank of at least Assistant Commissioner is authorized to seek the assistance of an expert during any stage of scrutiny, inquiry, investigation, or other proceedings. This provision is applicable when the nature and complexity of the case and the interest of revenue necessitate expert involvement.
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