Section 104
Advance ruling to be void in certain circumstances
In force
Section 104. Advance ruling to be void in certain circumstances.
(1) Where the Authority or the Appellate Authority finds that advance ruling has been obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-104.html
- Source confidence: Pending verification
Quick facts
- Section
- 104
- Chapter
- XVII
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0