Advance ruling void ab initio when obtained by fraud or suppression; tax law applies as if no ruling existed. Advance rulings may be declared void ab initio if obtained by fraud, suppression of material facts, or misrepresentation; upon such declaration the provisions of the Act apply as if the ruling had never been made. No order may be passed without giving the applicant or appellant an opportunity to be heard. The period from the date of the advance ruling to the date of the voiding order is excluded for computing certain limitation periods. Copies of the order must be sent to the applicant, the concerned officer, and the jurisdictional officer.