Provisions under Section 153 of the CGST Act 2017 relating to “Taking Assistance from an Expert”:
Section 153: Taking Assistance from an Expert (CHAPTER XXI: MISCELLANEOUS) [*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 (History of Amendments in Bare Text):
1. CGST Section 153 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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