Question 13 – Draft-Bills-Reports – Advance Ruling – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 13 – Q 13. Can an advance ruling given be nullified? Ans. Section 104(1) provides that an advance ruling shall be held to be ab initio void if the AAR or AAAR finds that the advance ruling was obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts. In such a situation, all the provisions of the GST Act(s) shall apply to the applicant as if such adva
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