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of <h1>Advance Ruling Under Section 104 Can Be Void If Obtained Through Fraud, Misrepresentation; Applicant Must Be Heard First.</h1> Section 104 of the Andhra Pradesh Goods and Services Tax Act, 2017, states that an advance ruling can be declared void if obtained through fraud, suppression, or misrepresentation of facts. The Authority or Appellate Authority can declare such a ruling void ab-initio, meaning it is treated as if it never existed, and all relevant provisions of the Act will apply. Before issuing such an order, the applicant or appellant must be given a chance to be heard. The period between the advance ruling and the void order is excluded from certain time calculations under sections 73 and 74. The order must be communicated to the applicant and relevant officers.
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