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of <h1>Regulation 23: Annulment of Advance Rulings for Customs, Excise, and Service Tax due to Fraud or Misrepresentation.</h1> Regulation 23 of the Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulation, 2005, addresses the annulment of advance rulings obtained through fraud or misrepresentation. If notified by the Principal Commissioner, Commissioner, or otherwise, the Authority examines the issue with supporting affidavits and documents. If fraud is suspected, the applicant receives a written notice detailing the grounds for voiding the ruling and is given an opportunity to respond and be heard. The Principal Commissioner or Commissioner is also notified and allowed to comment. If fraud is confirmed, the ruling is declared void ab initio.
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