Section 153
Taking assistance from an expert.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.