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Advance ruling to be void in certain circumstances

Section 103 - Draft-Bills-Reports - ADVANCE RULING - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 103 - 103. (1) Where the Authority or, as the case may be, the Appellate Authority finds that advance ruling pronounced .....

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are such ruling to be void ab initio and thereupon all the provisions of the Act shall apply (after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section) to the applicant as if s .....

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