Section 104
Section 104 of the Assam Goods and Services Tax Act, 2017. 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
(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.
Section 104, The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Questions about Section 104
How do I find court cases under Section 104 of the Assam Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Assam Goods and Services Tax Act 104, section 104 Assam Goods and Services Tax Act, section 104 of the Assam Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 104 of the Assam Goods and Services Tax Act, and has it changed?
Its own text turns on section 73, section 74, section 98, so none of them can safely be read on its own.
When was the Assam Goods and Services Tax Act enacted?
Assam Goods and Services Tax Act was enacted in 2017 as Act 28 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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). This page is not a substitute for legal advice.