Advance ruling void for fraud: rulings may be declared void ab initio after hearing, with period exclusion. 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, subject to giving the applicant or appellant an opportunity of being heard; the period from the ruling to the voiding order is excluded in computing specified limitation periods, and a copy of the voiding order must be sent to the applicant, the concerned officer and the jurisdictional officer.