Chapter XVII (Sections 95-106) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to advance ruling. Section 104 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Advance ruling to be void in certain circumstances under CGST Act 2017.
Recently, we have discussed in detail section 103 (i.e. Applicability of advance ruling) of CGST Act 2017. Today, we learn the provisions of section 104 of the CGST Act 2017. Complete Details of CGST Section 104 – Advance ruling to be void in certain circumstances. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 104 of CGST Act 2017
Section 104 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 104 of CGST Act 2017 read with Central GST Rules 2017.
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.
A copy of the order made under sub-section (1) shall be sent to the applicant, the concerned officer and the jurisdictional officer.