Section 153 in The Central Goods and Services Tax Act

Title: Taking assistance from an expert

Description: 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.

Title: Power to take samples

Description: The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.

Title: Burden of proof

Description: Where any person claims that he is eligible for input tax credit under this Act, the burden of proving such claim shall lie on such person

Title: Persons deemed to be public servants

Description: All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

Title: Protection of action taken under this Act

Description: (1) No suit, prosecution or other legal proceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faith done or intended to be done under this Act or the rules made thereunder. (2) No suit, prosecution or other legal proceedings shall lie against any officer appointed or authorised under this Act for anything which is done or intended to be done in good faith under this Act or the rules made thereunder.

CHAPTER 21 MISCELLANEOUS