Advance ruling voidability can be invoked where fraud or suppression led to the ruling, with hearing and limitation exclusion.

Authority or Appellate Authority may, by order, declare an advance ruling void ab-initio if it was obtained by fraud, suppression of material facts, or misrepresentation of facts, provided the applicant or appellant is given an opportunity of being heard; the period from the date of the advance ruling to the date of the order is excluded when computing specified limitation periods, and a copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer.

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