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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Advance Ruling Void if Obtained by Fraud or Misrepresentation, Section 104(1) Applies, Applicant Entitled to Hearing</h1> An advance ruling can be nullified if it is determined to be ab initio void, as per Section 104(1). This occurs if the ruling was obtained through fraud, suppression, or misrepresentation of facts by the applicant. In such cases, all provisions of the GST Act apply as if the ruling never existed, excluding the period between the issuance of the ruling and the order declaring it void. The applicant must be given a hearing before an order declaring the ruling void is issued.
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