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Advance ruling to be void in certain circumstances.

Section 104 - Chhattisgarh SGST - ADVANCE RULING - GST - States - 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 or under sub-section (1) of section .....

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e thereunder 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 given to the applicant or the appell .....

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