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

Advance ruling voidability: declarations invalidating rulings obtained by fraud restore statutory application after hearing and notification follows.

Authority or Appellate Authority may declare an advance ruling void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation, with the Act and rules applying as if the ruling had never been made; no such order may be issued without giving the applicant or appellant an opportunity of being heard, and the period between the ruling and the voidance order is excluded for limitation calculations. A copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer.