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<h1>Advance ruling nullification: fraud or misrepresentation renders the ruling void and GST law applies retrospectively.</h1> An advance ruling is deemed ab initio void if the AAR or AAAR finds it was obtained by fraud, suppression of material facts, or misrepresentation; GST law then applies as if the ruling had never been made, excluding the period when the ruling was in force until an order declaring it void is issued; such an order can be passed only after hearing the applicant.
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