Section 153Central Act

Section 153: Taking assistance from an expert.

The Central Goods and Services Tax Act, 2017

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.

Sec 152 — Bar on disclosure of information.

Sec 154 — Power to take samples.

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