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

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....be notified) ] subsequently discover that an * advance ruling pronounced by it under section 98(4) or 101(1) [ or 101C Inserted vide Finance (No. 2) Act, 2019 (w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024)] ; * 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 ....

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....o 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 respectively, may be issued in a case where the tax is not paid....