Section 153 lets officers bring in technical experts on complex cases.
Key points
- Under section 153 of the CGST Act, 2017 an officer not below Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take the assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings.
The provisions
153Taking assistance from an expert
Statutory text
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.
* Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Can GST officers engage experts?
- Yes, under section 153 of the CGST Act, in complex cases at any stage of proceedings.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Material obtained from an expert and relied on against a taxpayer must be disclosed to it with an opportunity to respond.