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of <h1>Advance Ruling Under Himachal Pradesh GST Act Can Be Voided for Fraud or Misrepresentation, Sections 73 & 74 Apply.</h1> An advance ruling under the Himachal Pradesh 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 declare such a ruling void ab initio, applying all relevant provisions of the Act as if the ruling never existed. Before issuing such an order, the applicant or appellant must be given a chance to be heard. The period between the ruling and the order is excluded from specific time computations under sections 73 and 74. The order must be communicated to the applicant and relevant officers.
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