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Advance ruling to be void in certain circumstances.

Section 104 - Chhattisgarh - 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 101has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made ther .....

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