Section 104 of CGST Act, 2017 – Advance Ruling to be Void in Certain Circumstances
Section 104 of CGST Act, 2017 – Advance Ruling to be Void in Certain Circumstances Act: Central Goods and Services Tax Act, 2017 Chapter: XVII – Advance Ruling Section Covered: Section 104 Effective From: 01st July 2017 🔎 Introduction Section 104 of the CGST Act, 2017 provides that an advance ruling shall be declared void if it has been obtained by fraud, suppression of material facts, or misrepresentation. While Section 103 makes advance ruling binding, Section 104 acts as a safeguard against misuse of the advance ruling mechanism. This provision protects the revenue from abuse of process. 📜 Bare Provision – Section 104 (Key Highlights) 1️⃣ Where the Authority or Appellate Authority finds that an advance ruling was obtained by: Fraud; or Suppression of material facts; or Misrepresentation of facts It may, by order, declare such ruling as void ab initio. 2️⃣ Before declaring ruling void, opportunity of being heard must be given to the applicant. 3️⃣ O...