Advance Ruling to be void in certain circumstances
Section 122
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
122. Advance Ruling to be void in certain circumstances
(1) Where the Authority or, as the case may be, the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 117 or under sub-section (1) of section 119 has been obtained by the applicant or, as the case may b
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