{"act":{"id":"assam-goods-services-tax-act-2017","short_title":"The Assam Goods and Services Tax Act, 2017","long_title":null,"act_number":"28","act_year":2017,"enact_date":null,"enforcement_date":null,"ministry":null,"department":null,"jurisdiction":"Assam","unit":"section","section_count":157,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"ocr","scan_url":"https://indiacode.ecourtsindia.com/scan/fdbd939d-814c-496c-be80-1a4eb655bc6f.pdf","url":"https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/"},"unit":"section","section":{"number":"104","heading":null,"text":"(1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98or 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 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 appellant. Explanation .- The period beginning with the date of such advance ruling and ending with the date of order under this sub-section shall be excluded while computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74. (2) A copy of the order made under sub-section (1) shall be sent to the applicant, the concerned officer and the jurisdictional officer. Powers of Authority and Appellate Authority.","html":"<p>(1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section <a href=\"/assam-goods-services-tax-act-2017/section/98/\">98</a>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 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 appellant. Explanation .- The period beginning with the date of such advance ruling and ending with the date of order under this sub-section shall be excluded while computing the period specified in sub-sections (2) and (10) of section <a href=\"/assam-goods-services-tax-act-2017/section/73/\">73</a> or sub-sections (2) and (10) of section <a href=\"/assam-goods-services-tax-act-2017/section/74/\">74</a>. (2) A copy of the order made under sub-section (1) shall be sent to the applicant, the concerned officer and the jurisdictional officer. Powers of Authority and Appellate Authority.</p>","words":187,"text_source":"ocr"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/104/","note":null,"source_note":"Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/fdbd939d-814c-496c-be80-1a4eb655bc6f.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/0ebad97c-7474-4c53-a1c0-f3c3582cb481/content).","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}