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<h1>Advance ruling voidance for fraud, suppression or misrepresentation restores ordinary GST law application and preserves limitation exclusions.</h1> The Authority, Appellate Authority or National Appellate Authority may, by order, declare an advance ruling to be void ab initio if it finds the ruling was obtained by fraud, suppression of material facts or misrepresentation of facts, after giving the applicant or appellant an opportunity of being heard; the period from the date of the ruling to the date of the order is excluded for computing specified limitation periods, and a copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer.
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