Section 104 – Advance ruling to be void in certain circumstances of CGST ACT, 2017<\/p>\n
104. (1) Where the Authority or the Appellate Authority finds that advance
\nruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of
\nsection 101 has been obtained by the applicant or the appellant by fraud or suppression of
\nmaterial facts or misrepresentation of facts, it may, by order, declare such ruling to be void
\nab-initio and thereupon all the provisions of this Act or the rules made thereunder shall
\napply to the applicant or the appellant as if such advance ruling had never been made:
\nProvided that no order shall be passed under this sub-section unless an opportunity
\nof being heard has been given to the applicant or the appellant.
\nExplanation.\u2013\u2013The period beginning with the date of such advance ruling and ending
\nwith the date of order under this sub-section shall be excluded while computing the period
\nspecified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of
\nsection 74.
\n(2) A copy of the order made under sub-section (1) shall be sent to the applicant, the
\nconcerned officer and the jurisdictional officer.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 104 – Advance ruling to be void in certain circumstances of CGST ACT, 2017 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 has been obtained by the applicant or the appellant by fraud … Continue reading “Section 104 – Advance ruling to be void in certain circumstances of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/335"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=335"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/335\/revisions"}],"predecessor-version":[{"id":336,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/335\/revisions\/336"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}