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        GST - States

        Section 153 - Taking assistance from an expert.

        Delhi Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Expert assistance permitted allows senior GST officers to engage specialists during any stage of scrutiny or investigation to protect revenue. Section 153 authorises an officer not below the rank of Assistant Commissioner to, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.
                          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 allows senior GST officers to engage specialists during any stage of scrutiny or investigation to protect revenue.

                                Section 153 authorises an officer not below the rank of Assistant Commissioner to, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.


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