Chapter XVII - Advance ruling
Section 104
Section 104: Advance ruling to be void in certain circumstances
Section 104 allows a ruling obtained by fraud, material-fact suppression or misrepresentation to be declared void from the beginning after a hearing.
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Need advice on Section 104?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
(1) Where the Authority or the Appellate Authority 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 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 or sub-sections (2) and (7) of section 74A.
(2) A copy of the order made under sub-section (1) shall be sent to the applicant, the concerned officer and the jurisdictional officer.
Introduction
The reliability of an advance ruling depends on complete and accurate facts supplied by the applicant.
Key takeaways
Void ground
The issuing authority may declare the ruling void ab initio if obtained by fraud, suppression of material facts or misrepresentation.
Hearing
The applicant or appellant must be heard before the voiding order.
Consequences
The Act then applies as though the ruling had never been made, with the ruling-to-void-order period excluded from specified demand limitation calculations.
Void ground
The issuing authority may declare the ruling void ab initio if obtained by fraud, suppression of material facts or misrepresentation.
Hearing
The applicant or appellant must be heard before the voiding order.
Consequences
The Act then applies as though the ruling had never been made, with the ruling-to-void-order period excluded from specified demand limitation calculations.
Practical checklist
Do
- Preserve complete facts submitted with the application.
- Respond to any proposed voiding with the factual record.
- Recompute any demand limitation under the cited sections.
Avoid
- Assume the national route applies without section 101B conflicting appellate rulings and eligibility.
Frequently asked questions
Can an advance ruling obtained by misrepresentation remain binding?
Section 104 provides for a void-ab-initio order after a hearing where the statutory ground is established.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026