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of <h1>Advance Ruling Under Section 104 of GST Act Can Be Voided for Fraud or Misrepresentation by Applicant</h1> Under Section 104 of the Puducherry Goods and Services Tax Act, 2017, an advance ruling can be declared void if obtained through fraud, suppression, or misrepresentation of facts by the applicant or appellant. The Authority or Appellate Authority can issue such an order, making the advance ruling void ab-initio, and all relevant provisions of the Act will apply as if the ruling never existed. Before passing the 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 computations. The order must be sent to the applicant and relevant officers.
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