Section 104 | TaxTooter Repository

Section 104

Date Issued: 16 August 2024
State: India
Source: CGST Act 2017
Views: 9

Summary

This document sets out Section 104 on when an advance ruling may be declared void in certain circumstances. It states that if a ruling was obtained by fraud, suppression of material facts, or misrepresentation of facts, the Authority or Appellate Authority may declare it void ab initio after giving the applicant or appellant an opportunity of being heard. It also provides for sending a copy of such order to the applicant and relevant officers, and includes notes on enforcement and later amendments.