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of <h1>Advance Ruling Under Kerala GST Ordinance 2017 Can Be Voided for Fraud, Misrepresentation, or Suppression</h1> An advance ruling under the Kerala Goods and Services Tax Ordinance, 2017, can be declared void if obtained through fraud, suppression, or misrepresentation. The Authority or Appellate Authority may issue an order to nullify such a ruling, treating it as if it never existed, provided the applicant or appellant is given a chance to be heard. The time between the advance ruling and the nullification order is excluded from certain statutory time limits. The order must be communicated to the applicant, the concerned officer, and the jurisdictional officer.
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