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

Provisions under Section 104 of the CGST Act 2017 relating to “Advance Ruling to be Void in Certain Circumstances”:

Section 104: Advance Ruling to be Void in Certain Circumstances (CHAPTER XVII: ADVANCE RULING) [*1]

(1) Where the Authority or the Appellate Authority or the National Appellate Authority [*2(a)] 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 or sub-sections (2) and (7) of section 74A [*3].

(2) A copy of the order made under sub-section (1) or under section 101C [*2(b)] shall be sent to the applicant, the concerned officer and the jurisdictional officer.

Notes (History of Amendments in Bare Text):

1. CGST Section 104 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. Amendments vide section 108 of the Finance Act, 2019, pending notification on commencement date:

(a) In sub-section (1), the text “or the National Appellate Authority” inserted after the text “Authority or the Appellate Authority”.

(b) In sub-section (2), the text “or under section 101C” inserted after the text “of section 101”.

3. In the Explanation to sub-section (1), the text “or sub-sections (2) and (7) of section 74A” inserted after the text “section 74”, vide Section 140 of the Finance Act (No. 2) 2024, followed with Notification 17/2024 on commencement date of 01/11/2024.