Section 153 of CGST Act - Taking Assistance from an Expert
Section 153 of the Central Goods and Services Tax Act, 2017 empowers a GST officer of the prescribed seniority to obtain expert assistance when the nature or complexity of a matter, together with the interest of revenue, makes such assistance appropriate.
Text of Section 153
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.
Meaning and Scope of Section 153
The provision enables an officer not below the rank of Assistant Commissioner to obtain assistance from an expert. The power is linked to two considerations stated in the section: the nature and complexity of the case and the interest of revenue.
The section is procedural and enabling in character. It does not itself create a separate tax liability, demand, penalty or offence. Instead, it permits expert assistance to support an eligible officer while dealing with proceedings under the CGST Act.
Who Can Take Expert Assistance?
The statutory power is available to an officer who is not below the rank of Assistant Commissioner. The wording therefore places a minimum rank requirement on the officer invoking Section 153.
When Can an Expert Be Consulted?
Section 153 expressly allows expert assistance at any stage of scrutiny, inquiry, investigation or any other proceeding before the eligible officer. The provision is therefore not confined to one particular type or stage of GST proceeding.
What Does "Expert" Mean in This Context?
Section 153 does not provide a separate statutory definition of the word "expert". In its ordinary legal context, the expression refers to a person whose specialised knowledge or skill can assist the officer in understanding technical, specialised or complex aspects of a case. The need for such assistance must be considered in light of the statutory conditions in Section 153.
Key Conditions Under Section 153
- The officer exercising the power must not be below the rank of Assistant Commissioner.
- The officer must have regard to the nature and complexity of the case.
- The interest of revenue is an express statutory consideration.
- Expert assistance may be taken during scrutiny, inquiry, investigation or another proceeding before the officer.
- The provision permits assistance; it does not replace the statutory decision-making responsibility of the proper authority.
Practical Importance
GST disputes and investigations can involve specialised accounting records, valuation issues, information systems, industry-specific processes and other technical matters. Section 153 provides statutory authority for a sufficiently senior officer to seek expert assistance where the case warrants it.
Related CGST Act Provisions
Section 151 - Power to call for information
Section 152 - Bar on disclosure of information
Section 154 - Power to take samples
Section 155 - Burden of proof
Section 156 - Persons deemed to be public servants
Last reviewed: 15 September 2026. Readers should verify the current statutory text and applicable amendments for the relevant period and proceeding.