Section 104
Advance ruling to be void in certain circumstances.
GST
ADVANCE RULING
Section 104 of Central Goods And Services Tax Act, 2017
Advance ruling to be void in certain circumstances.
104. (1) Where the Authority or the Appellate Authority 1[or the National Appellate Authority] finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 2[or under section 101C] 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-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant or th
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =