Advance ruling to be void in certain circumstances.
Section 104
GST – States
ADVANCE RULING
Rajasthan Goods and Services Tax Act, 2017
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 fac
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