D had made an application to authority for advance ruling on classification
issue for which the ruling was pronounced by the authority. Later it came to the
notice of authority that advance ruling was obtained by Applicant by furnishing
wrong details of composition of good in question. The authority alleged that
since the ruling pronounced was wrongly obtained by Mr. D, the same stands void.
Whereas Mr D contends that the ruling
pronounced was final and binding on the
parties & thus cant be cancelled now.
per section 104 of the Act, where
the Authority or the Appellate Authority finds that advance ruling pronounced by
it 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.
ruling was obtained by furnishing wrong details of good in question, the same