Advance ruling voidance permitted where obtained by fraud, suppression, or misrepresentation; affected provisions treated as never issued. Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; on such declaration the Act and rules apply as if the ruling had never been made, provided the applicant or appellant is given an opportunity of being heard. The period from the ruling's date to the voidance order is excluded for computation of certain recovery limitation periods, and a copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer.