Advance ruling void ab-initio when obtained by fraud or suppression, restoring ordinary GST provisions and procedures. Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; the Authority must give the applicant or appellant an opportunity of being heard; thereafter the Act and rules apply as if the ruling had never been made; the period from the ruling to the voiding order is excluded for computation of specified limitation periods; and the voiding order must be sent to the applicant, the concerned officer and the jurisdictional officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling void ab-initio when obtained by fraud or suppression, restoring ordinary GST provisions and procedures.
Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; the Authority must give the applicant or appellant an opportunity of being heard; thereafter the Act and rules apply as if the ruling had never been made; the period from the ruling to the voiding order is excluded for computation of specified limitation periods; and the voiding order must be sent to the applicant, the concerned officer and the jurisdictional officer.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
