https://www.taxtmi.com/article/detailed?id=9032 Whether an advance ruling rendered after the statutory time-limit is void is examined against the CGST advance ruling scheme. The regime prescribes questions eligible for rulings, filing formalities, notice to the concerned officer, hearings, and pronouncement of rulings within the prescribed period. While rulings obtained by fraud or suppression may be declared void ab initio, non-adherence to the time-limit is characterised as a procedural irregularity rather than loss of jurisdiction; the appropriate remedy is challenge in appeal. en-us Wed, 01 Apr 2020 10:34:08 +0530 Wed, 01 Apr 2020 10:34:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9032 Whether an advance ruling rendered after the statutory time-limit is void is examined against the CGST advance ruling scheme. The regime prescribes questions eligible for rulings, filing formalities, notice to the concerned officer, hearings, and pronouncement of rulings within the prescribed period. While rulings obtained by fraud or suppression may be declared void ab initio, non-adherence to the time-limit is characterised as a procedural irregularity rather than loss of jurisdiction; the appropriate remedy is challenge in appeal. Articles Goods and Services Tax - GST Wed, 01 Apr 2020 10:34:08 +0530 https://www.taxtmi.com/article/detailed?id=9032