Advance ruling void ab-initio when obtained by fraud or suppression, restoring application of GST provisions. Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; such declaration restores the full application of the Act and rules as if the ruling had never been made and requires providing the applicant an opportunity to be heard. The period between the ruling and the voiding order is excluded for computing specified limitation periods, and copies of the voiding order must be sent to the applicant, the concerned officer and the jurisdictional officer.
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 when obtained by fraud or suppression, restoring application of GST provisions.
Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; such declaration restores the full application of the Act and rules as if the ruling had never been made and requires providing the applicant an opportunity to be heard. The period between the ruling and the voiding order is excluded for computing specified limitation periods, and copies of the voiding order must be sent to the applicant, the concerned officer and the jurisdictional officer.
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