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of <h1>Advance Ruling Void if Obtained by Fraud or Misrepresentation Under Madhya Pradesh GST Act 2017, Section Details Process</h1> Under the Madhya Pradesh Goods and Services Tax Act, 2017, an advance ruling can be declared void if obtained through fraud, suppression, or misrepresentation by the applicant or appellant. The Authority or Appellate Authority can issue an order to nullify such a ruling, applying all provisions of the Act as if the ruling never existed. Before issuing this order, the applicant or appellant must be given an opportunity to be heard. The period between the advance ruling and the voiding order is excluded from specific statutory time limits. A copy of the order must be sent to relevant parties.
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