Section 104 - Advance ruling to be void in certain circumstances.

Advance ruling voidability when procured by fraud or misrepresentation, permitting declaration of void ab initio after hearing.

Where an advance ruling is found to have been obtained by fraud, suppression of material facts, or misrepresentation, the Authority or Appellate Authority may declare it void ab initio, subject to giving the applicant or appellant an opportunity of being heard; thereafter all provisions of the Act apply as if the ruling had never been made, the intervening period is excluded for computing specified limitation periods, and the order must be copied to the applicant, the concerned officer and the jurisdictional officer.