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