Section 153 of CGST Act, 2017 – Taking assistance from an expert

The Central Goods and Services Tax Act, 2017

Chapter-XXI Miscellaneous

Section 153: Taking assistance from an expert.

153. 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].