Advance ruling void for fraud or misrepresentation after notice, representation, and opportunity to be heard. Regulation 23 prescribes that where an advance ruling appears to have been obtained by fraud or misrepresentation, supported representations with attested affidavits and documents will be examined; on a prima facie view the applicant is served written notice stating proposed grounds and enclosures, given time for written representations and a hearing, and the Principal Commissioner or Commissioner is invited to comment: if fraud or misrepresentation is established after these steps, the ruling shall be declared void ab initio.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling void for fraud or misrepresentation after notice, representation, and opportunity to be heard.
Regulation 23 prescribes that where an advance ruling appears to have been obtained by fraud or misrepresentation, supported representations with attested affidavits and documents will be examined; on a prima facie view the applicant is served written notice stating proposed grounds and enclosures, given time for written representations and a hearing, and the Principal Commissioner or Commissioner is invited to comment: if fraud or misrepresentation is established after these steps, the ruling shall be declared void ab initio.
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