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🔎 Acts & Rules - Adv. Search ❯
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        GST - States

        Section 153 - Taking assistance from an expert.

        Kerala Goods and Services Tax Ordinance, 2017
        Chapter XXI
        MISCELLANEOUS

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        Expert assistance permits senior officers to engage specialists during scrutiny, inquiry and investigation to protect revenue interests. A senior tax officer may obtain expert assistance at any stage of scrutiny, inquiry, investigation or other proceedings where the matter's nature or complexity and the interest of revenue justify engaging an expert to assist in fact-finding and decision-making.
                          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 permits senior officers to engage specialists during scrutiny, inquiry and investigation to protect revenue interests.

                                A senior tax officer may obtain expert assistance at any stage of scrutiny, inquiry, investigation or other proceedings where the matter's nature or complexity and the interest of revenue justify engaging an expert to assist in fact-finding and decision-making.


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