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Advance ruling to be void in certain circumstances.

Section 104 - Uttar Pradesh SGST - ADVANCE RULING - Uttar Pradesh Goods and Services Tax Act, 2017 - Section 104 - 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 .....

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isions of this Act or the rules made there under 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 .....

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