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            Officers Ranked Assistant Commissioner or Above Can Seek Expert Help for Complex CGST Cases Under Section 153.

            Section 153 of the CGST Act, 2017 allows officers of a rank not below Assistant Commissioner to seek expert assistance during scrutiny, inquiry, investigation, or other proceedings. This decision is based on the case's complexity and revenue interests. For instance, an officer may enlist an IT professional if information about a taxable person on a computer system appears inaccurate.

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