Section 104 of CGST Act,2017 Advance ruling to be void in certain circumstances

Section 104 of CGST Act,2017 Advance ruling to be void in certain circumstances Section 104 of CGST Act,2017 from bare act : (1) Where the Authority or the Appellate Authority finds that advanceruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) ofsection 101 has been obtained by the applicant or the appellant by fraud or suppression ofmaterial facts or misrepresentation of facts, it may, by order, declare such ruling to be voidab-initio and thereupon all the provisions of this Act or the rules made thereunder shallapply to the applicant or the appellant as if such advance ruling had never been made: Provided that no order shall be passed under this sub-section unless an opportunityof being heard has been given to the applicant or the appellant. Explanation.The period beginning with the date of such advance ruling and endingwith the date of order under this sub-section shall be excluded while computing the periodspecified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) ofsection 74. (2) A copy of the order made under sub-section (1) shall be sent to the applicant, theconcerned officer and the jurisdictional officer.

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Chapter XVII

ADVANCE RULING

Chapter XVII of the CGST Act,2017 covers twelve sections relating to ADVANCE RULINGunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 95 :Definitions Section 96 :Authority for advance ruling Section 97 :Applicationfor advanceruling Section 98 :Procedure on receipt of application Section 99 :Appellate Authority for Advance Ruling Section 100 :Appeal to Appellate Authority Section 101 :Orders of Appellate Authority Section 102 :Rectification of advance ruling Section 103 :Applicability of advance ruling Section 104 :Advance ruling to be void in certain circumstances Section 105 :Powers of Authority and Appellate Authority Section 106 :Procedure of Authority and Appellate Authority

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