Advance ruling voidability for fraud or suppression restores statutory application when misrepresentation taints the ruling. Advance rulings may be declared void ab-initio if procured by fraud, suppression of material facts, or misrepresentation; such an order requires an opportunity to be heard, excludes the interval between the ruling and the voiding order from certain limitation computations, and must be copied to the applicant, the concerned officer and the jurisdictional officer.