Advance ruling void for fraud or misrepresentation, nullifying the ruling and restoring statutory application after hearing.

Advance rulings obtained by fraud, suppression of material facts, or misrepresentation may be declared void ab initio by the Authority or the Appellate Authority, after affording the applicant an opportunity of being heard; the period between the ruling and the order is excluded for computing relevant 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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