Section 104. Advance ruling to be void in certain
circumstances.-
(1) Where the Authority or the Appellate Authority
1[or the National Appellate Authority] finds that advance ruling pronounced by
it under sub-section (4) of section 98 or under sub-section (1) of section 101
2[or under section 101C] has 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.
