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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Advance Rulings Under Assam GST Act 2017 Can Be Nullified for Fraud or Misrepresentation of Facts</h1> Advance rulings under the Assam Goods and Services Tax Act, 2017, can be declared void if obtained through fraud, suppression, or misrepresentation of facts. The Authority or Appellate Authority may issue an order to nullify such rulings, treating them as if they never existed. Before issuing this order, the applicant or appellant must be given an opportunity to be heard. The period from the date of the advance ruling to the order date is excluded from certain time calculations under sections 73 and 74. The order must be communicated to the applicant, concerned officer, and jurisdictional officer.
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