https://www.taxtmi.com/acts?id=28614 Section 153 authorises an officer not below Assistant Commissioner to obtain external expert assistance at any stage of scrutiny, inquiry, investigation or other proceedings when the nature or complexity of the matter and the interest of revenue warrant such assistance, thereby providing discretionary power to secure specialised input to address technical issues and protect revenue during administrative processes. en-us Thu, 29 Jun 2017 18:28:07 +0530 Thu, 29 Jun 2017 18:28:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28614 Section 153 authorises an officer not below Assistant Commissioner to obtain external expert assistance at any stage of scrutiny, inquiry, investigation or other proceedings when the nature or complexity of the matter and the interest of revenue warrant such assistance, thereby providing discretionary power to secure specialised input to address technical issues and protect revenue during administrative processes. Act-Rules GST - States Thu, 29 Jun 2017 18:28:07 +0530 https://www.taxtmi.com/acts?id=28614