Advance ruling voidance for fraud or suppression permits treating the ruling as never made and restores statutory application. Advance ruling may be declared void ab initio if obtained by fraud, suppression of material facts, or misrepresentation; an opportunity of being heard must be provided before making such an order. The period from the date of the advance ruling to the date of the order is excluded for computation of specified limitation periods under sections 73 and 74. A copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer.