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 Under Section 104 of Rajasthan GST Act Can Be Voided for Fraud or Misrepresentation</h1> Section 104 of the Rajasthan Goods and Services Tax Act, 2017, states that an advance ruling can be declared 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 relevant provisions of the Act as if the ruling never existed. Before making such an order, the applicant or appellant must be given an opportunity to be heard. The period between the advance ruling and the void order is excluded from certain time calculations under sections 73 and 74. A copy of the order is sent to the applicant and relevant officers.
TaxTMI 
TaxTMI 
