Section 143 - Taking assistance from an IT professional - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]

143. Taking assistance from an IT professional If at any stage of scrutiny, enquiry, investigation or any other proceedings before him, any officer not below the rank of [Deputy/Assistant Commissioner] having regard to the nature and complexity of the case and the interest of revenue, is of the opinion that the information pertaining to a taxable person stored on a computer system does not reveal correct details, he may take assistance of an Information Technology professional for extraction of information from such computer system.