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<h1>Advance ruling void ab initio when obtained by fraud or suppression, subject to hearing and notification to officers.</h1> Where an advance ruling is obtained by fraud, suppression of material facts, or misrepresentation, the Authority or Appellate Authority may declare the ruling void ab-initio, restoring application of all Act provisions as if the ruling had never been made; no order may be passed without affording the applicant or appellant an opportunity of being heard. The period from the ruling to the voiding order is excluded for computation of limitation under the Act, and the order must be sent to the applicant, the concerned officer and the jurisdictional officer.
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