https://www.taxtmi.com/acts?id=25052 Section 153 allows an officer not below Assistant Commissioner to take assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings when the nature or complexity of the case and the interest of revenue warrant such assistance, enabling discretionary use of external technical support to inform administrative fact finding and analysis in GST proceedings. en-us Thu, 11 May 2017 12:40:42 +0530 Thu, 11 May 2017 12:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25052 Section 153 allows an officer not below Assistant Commissioner to take assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings when the nature or complexity of the case and the interest of revenue warrant such assistance, enabling discretionary use of external technical support to inform administrative fact finding and analysis in GST proceedings. Act-Rules GST - States Thu, 11 May 2017 12:40:42 +0530 https://www.taxtmi.com/acts?id=25052