Home GST Law Chapter 25: Miscellaneous Provisions Section 143 : Test purchase of goods and/or services – Miscellaneous Provisions

Section 143 : Test purchase of goods and/or services – Miscellaneous Provisions

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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.