Advance ruling voidance: rulings obtained by fraud or suppression can be declared void ab initio after hearing. Advance rulings may be declared void ab initio if obtained by fraud, suppression of material facts, or misrepresentation; such annulment requires giving the applicant or appellant an opportunity of being heard, excludes the period between the ruling and the annulment from computation of specified limitation periods, and mandates sending the order to the applicant, the concerned officer and the jurisdictional officer.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Advance ruling voidance: rulings obtained by fraud or suppression can be declared void ab initio after hearing.
Advance rulings may be declared void ab initio if obtained by fraud, suppression of material facts, or misrepresentation; such annulment requires giving the applicant or appellant an opportunity of being heard, excludes the period between the ruling and the annulment from computation of specified limitation periods, and mandates sending the order to the applicant, the concerned officer and the jurisdictional officer.
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