Section 153 of CGST Act 2017: Taking Assistance from an Expert

Section 153 : “Taking Assistance from an Expert” (CGST Act, 2017)

Provisions under Section 153 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Taking Assistance from an Expert”, are as under:

Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.

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