Advance ruling void ab initio for fraud or misrepresentation, with hearing rights and limitation exclusion under GST. Advance ruling under the GST law may be declared void ab initio where it was obtained by fraud, suppression of material facts, or misrepresentation of facts. Before such order is made, the applicant or appellant must be given an opportunity of being heard. The ruling then ceases to operate as if it had never been made, and the intervening period is excluded for computing the relevant limitation periods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling void ab initio for fraud or misrepresentation, with hearing rights and limitation exclusion under GST.
Advance ruling under the GST law may be declared void ab initio where it was obtained by fraud, suppression of material facts, or misrepresentation of facts. Before such order is made, the applicant or appellant must be given an opportunity of being heard. The ruling then ceases to operate as if it had never been made, and the intervening period is excluded for computing the relevant limitation periods.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
