Advance ruling voidance: rulings obtained by fraud, suppression, or misrepresentation may be declared void after hearing. The Authority or Appellate Authority may declare an advance ruling void ab-initio if it was obtained by fraud, suppression of material facts, or misrepresentation; such declaration restores the application of the Act and rules as if no ruling existed, requires prior opportunity to be heard, excludes the period between the ruling and the voidance order for computing certain limitation periods, and mandates sending a copy of the order to the applicant, the concerned officer and the jurisdictional officer.