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Advance Ruling to be void in certain circumstances

Section 122 - Draft-Bills-Reports - ADVANCE RULING - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 122 - 122. (1) Where the Authority or, as the case may be, the Appellate Authority finds that .....

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cts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of the Act shall apply to the applicant as if such advance ruling had never been made: PROVIDED that no order shall be passed under this sub-section unle .....

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