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.
1. 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.
2. 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.
Govt. has notified the Central Goods and Services Tax (CGST) Act, 2017 on 12 April, 2017 followed with various CBIC Notifications on commencement date for various Sections/ Provisions thereof from time to time. Govt. has further notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018 followed with CBIC Notification on commencement date of various Sections/ Provisions thereof from 1 Feb. 2019 vide Notification No. 2/2019 Central Tax dt. 29 Jan. 2019 except for amendments where the date of commencement is different from 1 Feb. 2019 and has specifically been mentioned in the CGST Amendment Act, 2018 itself.
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