Advance ruling voidance when obtained by fraud or misrepresentation - treated as never made; hearing required and order notified. Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; such voidance applies the Act and rules as if the ruling had never been made, subject to the applicant or appellant being given an opportunity of being heard, and the period between the ruling and the voidance order is excluded for computing specified limitation periods, with the order copied 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 voidance when obtained by fraud or misrepresentation - treated as never made; hearing required and order notified.
Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; such voidance applies the Act and rules as if the ruling had never been made, subject to the applicant or appellant being given an opportunity of being heard, and the period between the ruling and the voidance order is excluded for computing specified limitation periods, with the order copied to the applicant, the concerned officer and the jurisdictional officer.
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