Advance ruling voidance: rulings secured by fraud, suppression, or misrepresentation may be declared void ab initio after hearing.

Advance rulings obtained by fraud, suppression of material facts or misrepresentation may be declared void ab initio by the Authority or Appellate Authority; the applicant is treated as if the ruling had never been made, subject to an opportunity to be heard, exclusion of the intervening period for computing specified limitation periods, and service of the voiding order on the applicant, the concerned officer and the jurisdictional officer.

---

---

---