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          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.

          <h1>Expert assistance: officers may engage experts during GST proceedings to address complex issues and protect revenue.</h1> Section 153 authorises an officer not below Assistant Commissioner to obtain external expert assistance at any stage of scrutiny, inquiry, investigation or other proceedings when the nature or complexity of the matter and the interest of revenue warrant such assistance, thereby providing discretionary power to secure specialised input to address technical issues and protect revenue during administrative processes.

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