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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
- Indian Institute of Petroleum and Energy Act, 2017
- Integrated Goods and Services Tax Act, 2017
- Farmers (Empowerment and Protection) Agreement on Price Assurance and Farm Services Act, 2020
- Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts (Amendment) Act, 2018
- Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
* Only for reference.