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of <h1>Advance Ruling Void if Obtained by Fraud Under Section 104 of West Bengal GST Act; Hearing Opportunity Required</h1> Section 104 of the West Bengal Goods and Services Tax Act, 2017, provides that an advance ruling can be declared void ab initio if obtained through fraud, suppression, or misrepresentation of facts. The Authority or Appellate Authority must provide the applicant or appellant an opportunity to be heard before passing such an order. The period from the issuance of the advance ruling to the order declaring it void is excluded when calculating certain time limits under sections 73 and 74. A copy of the order must be sent to the applicant, the concerned officer, and the jurisdictional officer.
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