Section 104 of Sikkim GST Act 2017 : Advance ruling to be void in certain circumstances
Section 104 of Sikkim GST Act 2017 [ Section 104 of Sikkim GST Act 2017 explains Advance ruling to be void in certain circumstances and is covered in CHAPTER XVII ADVANCE RULING] [ Enforced with effect from 1-7-2017. ] Advance ruling to be void in certain circumstances 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced… Read More »