Section 153 of GST – Taking assistance from an expert
Statutory provision 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.
Analysis and Updates
Introduction This Section enables the Officer not below the rank of an Assistant Commissioner to take assistance of an expert at any stage of scrutiny, inquiry, investigation or any proceedings. Analysis This section will enable the Officer to take assistance of experts like IT professional, Lawyer, Technocrat, Chartered Accountants etc. considering the nature and complexity of the case and revenue’s interest. These experts would assist the concerned officer in scrutiny, inquiry, investigation or any other proceedings. It is important to note that expert has a small area of authority to express professional opinion on the facts relevant to determine whether applicability of tax or credits. Experts are not required to provide an opinion about interpretation of GST law but are required to provide their professional opinion about relevant facts. This is a thin line that needs to be walked carefully in order to support any tax demand. Recommended Articles –
GST ScopeGST ReturnGST FormsGST RateGST RegistrationWhat is GST?GST Invoice FormatGST Composition SchemeHSN CodeGST LoginGST RulesGST StatusTrack GST ARNTime of Supply
