Advance ruling void for fraud or misrepresentation; declaration nullifies ruling but requires opportunity to be heard. The Authority or Appellate Authority may declare an advance ruling void ab initio if obtained by fraud, suppression of material facts, or misrepresentation, subject to giving the applicant or appellant an opportunity to be heard; the interval between the ruling and the voiding order is excluded for computation of certain limitation periods, and a copy of the order must be sent 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 void for fraud or misrepresentation; declaration nullifies ruling but requires opportunity to be heard.
The Authority or Appellate Authority may declare an advance ruling void ab initio if obtained by fraud, suppression of material facts, or misrepresentation, subject to giving the applicant or appellant an opportunity to be heard; the interval between the ruling and the voiding order is excluded for computation of certain limitation periods, and a copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer.
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