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of <h1>Advance Rulings Void if Obtained by Fraud Under Section 104 of Punjab GST Act 2017; Hearing Required Before Order.</h1> Section 104 of the Punjab Goods and Services Tax Act, 2017, addresses the voiding of advance rulings in certain circumstances. If the Authority or Appellate Authority discovers that an advance ruling was obtained through fraud, suppression, or misrepresentation of facts, it can declare the ruling void ab-initio. Consequently, all relevant provisions of the Act or rules apply as if the ruling was never issued. Before passing such an order, the applicant or appellant must be given a chance to be heard. The period from the ruling to the order is excluded when calculating specified periods under sections 73 and 74. A copy of the order is sent to the applicant and relevant officers.
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