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        GST - States

        Section 153 - Taking assistance from an expert.

        Madhya Pradesh Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Expert assistance permits senior tax officers to engage specialists during scrutiny, inquiry, investigation or other proceedings to protect revenue. Section 153 empowers any officer not below the rank of Assistant Commissioner to obtain expert assistance, where the nature and complexity of the case and the interest of revenue require it, at any stage of scrutiny, inquiry, investigation or 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 permits senior tax officers to engage specialists during scrutiny, inquiry, investigation or other proceedings to protect revenue.

                                Section 153 empowers any officer not below the rank of Assistant Commissioner to obtain expert assistance, where the nature and complexity of the case and the interest of revenue require it, at any stage of scrutiny, inquiry, investigation or other proceedings before him.


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