Section 153 of Sikkim GST Act 2017
[ Section 153 of Sikkim GST Act 2017 explains Taking assistance from an expert and is covered in CHAPTER XXI MISCELLANEOUS]
Taking assistance from an expert
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.