Advance ruling voidability when obtained by fraud or suppression, rendering the ruling void ab initio and reinstating statutory provisions. Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; the Authority or Appellate Authority may order that all provisions of the Act apply as if no ruling had been made, provided the applicant or appellant is given an opportunity of being heard. The period from the ruling to the order is excluded for computing specified limitation periods, and copies of the order must be sent 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 voidability when obtained by fraud or suppression, rendering the ruling void ab initio and reinstating statutory provisions.
Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; the Authority or Appellate Authority may order that all provisions of the Act apply as if no ruling had been made, provided the applicant or appellant is given an opportunity of being heard. The period from the ruling to the order is excluded for computing specified limitation periods, and copies of the order must be sent to the applicant, the concerned officer and the jurisdictional officer.
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