Section 104 of CGST Act 2017: Advance Ruling to be Void in Certain Circumstances

Provisions under Section 104 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Advance Ruling to be Void in Certain Circumstances”, are as under:

Section 104 of CGST Act 2017: Advance Ruling to be Void in Certain Circumstances (CHAPTER XVII – ADVANCE RULING)

(1) Where the Authority or the Appellate Authority or the National 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, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall apply to the applicant or the appellant as if such advance ruling had never been made:

Provided that no order shall be passed under this sub-section unless an opportunity of being heard has been given to the applicant or the appellant.

Explanation: The period beginning with the date of such advance ruling and ending with the date of order under this sub-section shall be excluded while computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74.

(2) A copy of the order made under sub-section (1) or under section 101C shall be sent to the applicant, the concerned officer and the jurisdictional officer.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 104 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

2. In sub-section (1), the text “or the National Appellate Authority” inserted after the text “Authority or the Appellate Authority” vide Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.

3. In sub-section (2), the text “or under section 101C” inserted after the text “of section 101” vide Finance (No. 2) Act 2019. However, appointed date for this amendment is yet to be notified by the CBIC/ Govt.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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