Amendment status not verified — confirm the current text below against the official source.
Advance ruling to be void in certain circumstances. ––(1) Where the Authority or 4[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 5[or under section 101C of the Central Goods and Services Tax Act, 2017] has been obtained by the applicant