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of <h1>Advance Ruling Under Gujarat GST Act Can Be Voided for Fraud or Misrepresentation Per Section 104</h1> Under Section 104 of the Gujarat Goods and Services Tax Act, 2017, an advance ruling can be declared void if obtained through fraud, suppression, or misrepresentation of facts. The Authority or Appellate Authority may issue an order to nullify such a ruling, applying all relevant provisions of the Act as if the ruling was never made. Before issuing this order, the applicant or appellant must be given a chance to be heard. The period between the ruling and the order is excluded from certain time calculations under sections 73 and 74. A copy of the order is sent to the applicant and relevant officers.
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