Advance ruling voidance: rulings obtained by fraud, suppression, or misrepresentation can be declared void after hearing. Advance rulings obtained by fraud, suppression of material facts, or misrepresentation may be declared void ab initio by the Authority or Appellate Authority after affording the applicant or appellant an opportunity of being heard; the period between the ruling and the voiding order is excluded for computation of certain recovery limitation periods, and copies 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 voidance: rulings obtained by fraud, suppression, or misrepresentation can be declared void after hearing.
Advance rulings obtained by fraud, suppression of material facts, or misrepresentation may be declared void ab initio by the Authority or Appellate Authority after affording the applicant or appellant an opportunity of being heard; the period between the ruling and the voiding order is excluded for computation of certain recovery limitation periods, and copies of the order must be sent to the applicant, the concerned officer and the jurisdictional officer.
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