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of <h1>Advance GST Rulings Void if Obtained by Fraud or Misrepresentation; Applicant Must Be Heard Before Order Issued.</h1> Advance rulings under the Model GST Law can be declared void if obtained through fraud, suppression, or misrepresentation of facts by the applicant. The Authority or Appellate Authority can issue an order declaring the ruling void ab initio, applying all Act provisions as if the ruling never existed. Before such an order is passed, the applicant must be given an opportunity to be heard. The period between the initial ruling and the void order is excluded from certain statutory time calculations. A copy of the void order must be sent to the applicant and relevant officers.
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