Advance ruling void ab initio for fraud or misrepresentation, reinstating statutory application and pausing the limitation period. The Authority or Appellate Authority may declare an advance ruling void ab initio if it was obtained by fraud, suppression of material facts, or misrepresentation, after giving the applicant or appellant an opportunity to be heard; the period between the ruling and the voiding 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.