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.
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 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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
