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<h1>Section 153 of Tamil Nadu GST Act: Officers Can Seek Expert Help for Complex Cases in Revenue Interest.</h1> Section 153 of the Tamil Nadu Goods and Services Tax Act, 2017, allows officers of the rank of Assistant Commissioner or higher to seek expert assistance during scrutiny, inquiry, investigation, or any other proceedings. This provision is applicable when the nature and complexity of the case and the interest of revenue necessitate such expertise.