Section 153 of GST – Taking assistance from an expert

Section 153 of GST – Taking assistance from an expert. Complete Details for GST Section 153 as per GST Act 2017. In this GST Section you may find all details for Taking assistance from an expert as per GST Act 2017Detailed Analysis of GST Section 153 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 153.

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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.

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