TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Advance Ruling Void if Obtained by Fraud or Misrepresentation Under CGST Act 2017, Applicant Must Be Heard First.</h1> An advance ruling under the Central Goods and Services Tax Act, 2017, can be declared void if obtained through fraud, suppression, or misrepresentation of facts. The Authority or Appellate Authority may issue an order to this effect, rendering the ruling void ab initio, and all relevant provisions of the Act will apply as if the ruling never existed. Before issuing such an order, the applicant must be given a chance to be heard. The period between the ruling and the order is excluded from certain statutory time limits. A copy of the order is sent to the applicant and relevant officers.
TaxTMI 
TaxTMI 
