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of <h1>Advance Ruling Voided If Obtained by Fraud or Misrepresentation Under Section 103 of Model GST Law</h1> Section 103 of the Model GST Law states that an advance ruling is deemed void if obtained through fraud, suppression, or misrepresentation of facts. The Authority or Appellate Authority can declare such a ruling void ab initio, applying all provisions of the Act as if the ruling was never made, excluding the period between the ruling and the order. Before declaring the ruling void, the applicant must be given an opportunity to be heard. A copy of the order is sent to the applicant and relevant officers.
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