Advance ruling nullification: fraud or misrepresentation renders the ruling void and GST law applies retrospectively. An advance ruling is deemed ab initio void if the AAR or AAAR finds it was obtained by fraud, suppression of material facts, or misrepresentation; GST law then applies as if the ruling had never been made, excluding the period when the ruling was in force until an order declaring it void is issued; such an order can be passed only after hearing the applicant.
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 nullification: fraud or misrepresentation renders the ruling void and GST law applies retrospectively.
An advance ruling is deemed ab initio void if the AAR or AAAR finds it was obtained by fraud, suppression of material facts, or misrepresentation; GST law then applies as if the ruling had never been made, excluding the period when the ruling was in force until an order declaring it void is issued; such an order can be passed only after hearing the applicant.
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