Advance ruling void for fraud or suppression of facts, treating taxpayer as if no ruling existed. Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation, provided the applicant or appellant is given an opportunity of being heard. When so declared void, the Act and rules apply as if the ruling had never been made; the period from the ruling to the voiding order is excluded for computing specified recovery time limits. Copies of the order must be sent to the applicant, the concerned officer and the jurisdictional officer.