Section 104 - Advance ruling to be void in certain circumstances of CGST ACT, 2017

                  104. (1) Where the Authority or the Appellate Authority finds that advance
ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of
section 101 has been obtained by the applicant or the appellant by fraud or suppression of
material facts or misrepresentation of facts, it may, by order, declare such ruling to be void
ab-initio and thereupon all the provisions of this Act or the rules made thereunder shall
apply to the applicant or the appellant as if such advance ruling had never been made:
              Provided that no order shall be passed under this sub-section unless an opportunity
of being heard has been given to the applicant or the appellant.
                 Explanation.––The period beginning with the date of such advance ruling and ending
with the date of order under this sub-section shall be excluded while computing the period
specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of
section 74.
                   (2) A copy of the order made under sub-section (1) shall be sent to the applicant, the
concerned officer and the jurisdictional officer.

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