Amendment status not verified — confirm the current text below against the official source.
(1) provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made unless the applicant or the appellant has been given an opportunity of being heard. The advance ruling pronounced by the Authority or the Applicability of advance Appellate Authority under this Chapter shall be binding only- ruling. 484 104.(1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 has Advance ruling to be been obtained by the applicant or the appellant by void in certain fraud or suppression of material facts or circumstances. 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: (a) on the applicant who had sought it in respect of any matter referred to in sub-section (2) of section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. (2) The advance ruling referred to in sub-section (1) shall be binding unless the law, facts or circumstances supporting the original advance ruling have changed. 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. (2) A copy of the order made under sub-section (1) shall be sent to the applicant, the concerned officer and the jurisdictional officer. 105.(1) The Authority or the Appellate Authority shall, for the Powers of 5 of 1908 purpose of exercising its powers regarding- Authority and Appellate (a) discovery and inspection; Authority. 485 (b) enforcing the attendance of any person and examining him on oath; (c) issuing commissions and compelling production of books of account and other records, have all the powers of a civil court underthe Code of Civil Procedure, 1908 (2) The Authority or the Appellate Authority shall be deemed to be a civil 2 of 1974. court for the purposes of section 195, but not for the purposes of Chapter 45 of 1860. XXVI of the Code of Criminal Procedure, 1973, and every proceeding before the Authority or the Appellate Authority shall be deemed to be a judicial proceedings within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code.