Section 104 - Advance ruling to be void in certain circumstances

104. (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 su

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1 Notifications/Circulars on Section 104

29 case laws on Section 104