Section 104 – Acts – ADVANCE RULING – CENTRAL GOODS AND SERVICES TAX ACT, 2017 – Section 104 – Advance ruling to be void in certain circumstances. 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 or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-
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