Section 104 of CGST Act 2017: Advance Ruling to be Void in Certain Circumstances

Provisions under Section 104 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Advance Ruling to be Void in Certain Circumstances”:

Section 104 of CGST Act 2017: Advance Ruling to be Void in Certain Circumstances (CHAPTER XVII – ADVANCE RULING)

(1) Where the Authority or the Appellate Authority or the National 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: [Refer Note 1]

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) or under section 101C shall be sent to the applicant, the concerned officer and the jurisdictional officer. [Refer Note 2]

Amendments History:

1. In sub-section (1), the text “or the National Appellate Authority” inserted after the text “Authority or the Appellate Authority” vide the Finance Act, 2019 (GOI Notification dated 01/08/2019), pending notification on commencement date.

2. In sub-section (2), the text “or under section 101C” inserted after the text “of section 101” vide the Finance Act, 2019 (GOI Notification dated 01/08/2019), pending notification on commencement date.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022 including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.