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of <h1>Advance Ruling Void if Obtained by Fraud under Orissa GST Act 2017; Applicant Must Be Heard Before Order Issued</h1> Under the Orissa Goods and Services Tax Act, 2017, an advance ruling can be declared void if obtained through fraud, suppression, or misrepresentation of facts. The Authority or Appellate Authority may issue an order to this effect, rendering the ruling void ab initio, and all relevant provisions of the Act will apply as if the ruling was never issued. Before such an order is passed, the applicant or appellant must be given a chance to be heard. The time between the ruling and the order is excluded from specific time calculations under sections 73 and 74. Copies of the order are sent to the applicant and relevant officers.
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