In re Mahavir Parsad Agarwal (GST AAR Rajasthan)
Statutory Provisions Governing the Advance Ruling
Under Section 102 of the CGST Act, 2017 and the RGST Act, 2017, the Advance Ruling may be amended by the Authority for Advance Ruling to rectify an error apparent on the face of the record. Such error may be noticed by the Authority on its own motion or brought to its notice by the applicant, concerned officer or jurisdictional officer within six months from the date of the order. No rectification having the effect of enhancing tax liability or reducing admissible input tax credit may be made unless the applicant or appellant has been given an opportunity of being heard. The supplied material specifically sets out the provisions relating to Section 102, Section 103 and Section 104 of the CGST Act.
Under Section 103(1), the Advance Ruling pronounced under Chapter XVII is binding only on the applicant who sought it in respect of a matter referred to in Section 97(2), and on the concerned officer or jurisdictional officer in respect of that applicant. Under Section 103(2), the Advance Ruling remains binding unless the law, facts or circumstances supporting the original ruling have changed.
Under Section 104(1), where the Authority finds that an Advance Ruling was obtained by fraud, suppression of material facts or misrepresentation of facts, it may declare the ruling void ab initio. Thereafter, the provisions of the Acts or Rules made thereunder apply to the applicant as if the Advance Ruling had never been made.
