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of <h1>Advance ruling void if obtained by fraud or misrepresentation under Section 103. Hearing required before nullification.</h1> An advance ruling can be nullified if it is determined to be ab initio void due to fraud, suppression of material facts, or misrepresentation by the applicant, as per Section 103. In such cases, the provisions of the CGST/SGST Act will apply as if the advance ruling had never been issued, excluding the period between the issuance of the ruling and the order declaring it void. The order to declare the ruling void can only be made after the applicant is given a hearing.
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