Advance ruling voidability increases scrutiny where rulings obtained by fraud, allowing annulment and application of tax law. Where an advance ruling was obtained by fraud, suppression of material facts, or misrepresentation, the Authority or Appellate Authority may declare the ruling void ab-initio after giving the applicant or appellant an opportunity of being heard; the period between the ruling and the voiding order is excluded for specified limitation computations, and a copy of the voiding 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 voidability increases scrutiny where rulings obtained by fraud, allowing annulment and application of tax law.
Where an advance ruling was obtained by fraud, suppression of material facts, or misrepresentation, the Authority or Appellate Authority may declare the ruling void ab-initio after giving the applicant or appellant an opportunity of being heard; the period between the ruling and the voiding order is excluded for specified limitation computations, and a copy of the voiding order must be sent to the applicant, the concerned officer and the jurisdictional officer.
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