Section 104(1) in The Punjab Goods and Services Tax Act, 2017
(1)Where the Authority or the Appellate Authority [or the National Appellate Authority] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.] finds that advance ruling pronounced by it under sub-section (4) of section 98 or under subsection (1) of section 101 [or under section 101C] [Inserted by Punjab Act No. 3 of 2020, dated 20.2.2020.] 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.
