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<h1>Assistant Commissioners Can Seek Expert Help in Complex GST Cases Under Section 153 for Better Revenue Management.</h1> Under Section 153 of the Madhya Pradesh Goods and Services Tax Act, 2017, an officer of at least the rank of Assistant Commissioner is authorized to seek expert assistance during any stage of scrutiny, inquiry, investigation, or other proceedings. This provision is applicable when considering the complexity of a case and the interest of revenue, allowing the officer to engage experts to aid in the proceedings.