Chapter XXI - Miscellaneous
Section 153
Section 153: Taking assistance from an expert
An officer at least of Assistant Commissioner rank may seek expert help in a complex GST case where revenue interests justify it.
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Need advice on Section 153?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Rank threshold
The officer taking expert assistance must be at least an Assistant Commissioner.
Case assessment
The officer considers the nature, complexity and revenue interest of the case.
Proceeding stage
Expert help can be taken during scrutiny, inquiry, investigation or another proceeding before that officer.
Rank threshold
The officer taking expert assistance must be at least an Assistant Commissioner.
Case assessment
The officer considers the nature, complexity and revenue interest of the case.
Proceeding stage
Expert help can be taken during scrutiny, inquiry, investigation or another proceeding before that officer.
Practical checklist
Do
- Identify the officer and proceeding stage.
- Clarify the expert’s subject matter.
- Preserve material supplied for expert review.
Frequently asked questions
Can any junior officer invoke section 153 independently?
The section specifies an officer not below Assistant Commissioner rank.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026