Advance Ruling to be void in certain circumstances [Section 104]

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o. 2) Act, 2019) ] subsequently discover that an * advance ruling pronounced by it under section 98(4) or 101(1) [ or 101C (Inserted vide w.e.f. 01.01.2020 Finance (No. 2) Act, 2019); * has been obtained by the applicant or appellant fraudulently or by way of suppression of material facts or misrepresentation of facts, the Authorities are empowered to declare such a ru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... declaring the advance ruling to be void ab initio shall be excluded in computing the period for issuance of Show-cause notice and adjudication order under Sections 73(2) and (10) and Section 74(2) and 74(10) or Section 74A(2) and (7) * Sections 73(2) and (10) or Section 74A(2) and (7) specify the time limit within which a show cause notice and adjudication order respect....