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Section 153 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
153. Taking assistance from an expert.-
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.
Related Sections
Related Acts
- Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016
- Indian Institute of Petroleum and Energy Act, 2017
- Recycling of Ships Act, 2019
- Scheduled Castes and the Scheduled Tribes (Prevention of Atrocities) Amendment Act, 2015
- National Institutes of Technology, Science Education and Research (Amendment) Act, 2017
* Only for reference.