Advance ruling nullification when obtained by fraud or misrepresentation results in the ruling being void ab initio after hearing. An advance ruling is void ab initio if it was procured by fraud, suppression of material facts, or misrepresentation; the taxpayer is thereafter subject to the CGST/SGST provisions as if the ruling had never been made, excluding the period between the ruling and the order declaring it void, and such an order can be passed only after hearing the applicant.