Advance GST Rulings Can Be Voided for Fraud or Misrepresentation per Section 104, Extending Time for Tax Recovery.

Advance rulings under GST can be declared void if obtained through fraud, misrepresentation, or suppression of facts, as per Section 104. If discovered, the Authority or Appellate Authority can nullify the ruling, making all related provisions applicable as if the ruling never existed. The applicant must be given a chance to be heard before such a decision. A copy of the void order is sent to the applicant and relevant officers. The period from the ruling to its void declaration is excluded from the timeline for issuing show-cause notices and adjudication orders under Sections 73 and 74, allowing additional time for tax recovery.

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