Advance ruling voidability for fraud or suppression results in the ruling treated as never made and GST provisions reapply. The Authority or Appellate Authority may declare an advance ruling void ab initio if it was obtained by fraud, suppression of material facts, or misrepresentation; such declaration subjects the applicant to the Act and its rules as if no ruling had been made. No order may be passed without giving the applicant or appellant an opportunity to be heard. The period from the ruling date to the voidance order is excluded when computing certain limitation periods under the Act, and a copy of the voidance 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 voidability for fraud or suppression results in the ruling treated as never made and GST provisions reapply.
The Authority or Appellate Authority may declare an advance ruling void ab initio if it was obtained by fraud, suppression of material facts, or misrepresentation; such declaration subjects the applicant to the Act and its rules as if no ruling had been made. No order may be passed without giving the applicant or appellant an opportunity to be heard. The period from the ruling date to the voidance order is excluded when computing certain limitation periods under the Act, and a copy of the voidance order must be sent to the applicant, the concerned officer and the jurisdictional officer.
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