Advance ruling obtained by fraud declared void ab initio, reinstating general GST provisions and notice to officers after hearing. Advance rulings may be declared void ab initio if obtained by fraud, suppression of material facts, or misrepresentation; such declaration requires giving the applicant or appellant an opportunity to be heard, results in application of the Act as if the ruling had never been made, excludes the intervening period for limitation computations under recovery provisions, and must be communicated 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 obtained by fraud declared void ab initio, reinstating general GST provisions and notice to officers after hearing.
Advance rulings may be declared void ab initio if obtained by fraud, suppression of material facts, or misrepresentation; such declaration requires giving the applicant or appellant an opportunity to be heard, results in application of the Act as if the ruling had never been made, excludes the intervening period for limitation computations under recovery provisions, and must be communicated to the applicant, the concerned officer and the jurisdictional officer.
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