Advance Ruling to be void in certain circumstances [Section 104]

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..... ive date to be notified) ] subsequently discover that an advance ruling pronounced by it under section 98(4) or 101(1) [ or 101C Inserted vide Finance (No. 2) Act, 2019 (w.e.f. 01.11.2024 vide N.No. 17/2024 dated 27.09.2024)] ; has been obtained by the applicant or appellant fraudulently or by way of suppression of material facts or misrepresentation of facts, the Authorities are empowered to decl .....

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..... io shall be excluded in computing the period for issuance of Show-cause notice and adjudication order under Sections 73(2) and (10) and Section 74(2) and 74(10) or Section 74A(2) and (7) Sections 73(2) and (10) or Section 74A(2) and (7) specify the time limit within which a show cause notice and adjudication order respectively, may be issued in a case where the tax is not paid, short paid, erroneo .....

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