Expert assistance allowed during tax scrutiny to address complex matters and protect revenue interests in GST proceedings. An officer not below Assistant Commissioner may take assistance of an expert at any stage of scrutiny, inquiry, investigation or other proceedings, where, ... Summary
Expert assistance allowed during tax scrutiny to address complex matters and protect revenue interests in GST proceedings.
An officer not below Assistant Commissioner may take assistance of an expert at any stage of scrutiny, inquiry, investigation or other proceedings, where, having regard to the nature and complexity of the case and the interest of revenue, such assistance is appropriate; this permits use of specialised expertise to aid administrative fact-finding and decision-making in GST proceedings.
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