Advance ruling to be void in certain circumstances
Section 103
Bill
ADVANCE RULING
MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016
103. Advance ruling to be void in certain circumstances
\n(1) Where the Authority or, as the case may be, the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 100 has been obtained by the applicant or, as the case may be, the appellant by fraud or <\/p>\n
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