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    <title>Taking assistance from an expert.</title>
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    <description>An officer not below the rank of Assistant Commissioner may take assistance from an expert at any stage of scrutiny, inquiry, investigation, or other proceedings, where the nature and complexity of the case and the interest of revenue justify such assistance. The provision enables expert support within GST proceedings as an administrative aid to the officer handling the matter, subject to the stated statutory conditions.</description>
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      <description>An officer not below the rank of Assistant Commissioner may take assistance from an expert at any stage of scrutiny, inquiry, investigation, or other proceedings, where the nature and complexity of the case and the interest of revenue justify such assistance. The provision enables expert support within GST proceedings as an administrative aid to the officer handling the matter, subject to the stated statutory conditions.</description>
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