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of <h1>Advance Rulings Void if Obtained by Fraud under Section 104 of Telangana GST Act 2017</h1> Section 104 of the Telangana Goods and Services Tax Act, 2017, addresses the voiding of advance rulings under certain circumstances. If the Authority or Appellate Authority determines that an advance ruling was obtained through fraud, suppression, or misrepresentation, it can declare the ruling void ab initio. Consequently, the applicant will be treated as if the ruling was never issued. Before such an order is passed, the applicant must be given an opportunity to be heard. The period between the ruling and the order is excluded from certain time calculations under sections 73 and 74. The order is communicated to the applicant and relevant officers.
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