Advance Ruling Void if Obtained by Fraud Under Section 104 of J&K GST Act 2017; Applicant Must Be Heard First.

Section 104 of the Jammu and Kashmir Goods and Services Tax Act, 2017, states that an advance ruling is void if obtained through fraud, suppression, or misrepresentation. The Authority or Appellate Authority can declare such rulings void ab initio, applying all Act provisions as if the ruling never existed. Before issuing an order, the applicant must be given a chance to be heard. The period from the ruling to the order is excluded when calculating specified periods in sections 73 and 74. A copy of the order is sent to the applicant and relevant officers.

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