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of <h1>Advance ruling obtained by fraud can be declared void ab initio after hearing; limitation period paused, notices sent</h1> If the Authority, Appellate Authority or National Appellate Authority finds an advance ruling was obtained by fraud, suppression or misrepresentation, it may declare the ruling void ab initio after giving the applicant or appellant an opportunity to be heard, whereupon all provisions of the Act and rules apply as if no ruling had been made. The period from the ruling to the annulling order is excluded when computing specified limitation periods for recovery. A copy of the voiding order must be sent to the applicant, the concerned officer and the jurisdictional officer.
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