Central Goods and Service Tax Act, 2017
Taking assistance from an expert (Sec. 153)
(1) 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.
Notes
This section confers powers on officers to take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings.
