Advance ruling voidability introduced: rulings procured by fraud, suppression, or misrepresentation may be declared void. The amendment extends the advance ruling provision to cover pronouncements by an additional appellate body and links the section to the related appellate mechanism. It further provides that an advance ruling by that appellate body shall be void if obtained by fraud, suppression of material facts, or misrepresentation of facts.
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 introduced: rulings procured by fraud, suppression, or misrepresentation may be declared void.
The amendment extends the advance ruling provision to cover pronouncements by an additional appellate body and links the section to the related appellate mechanism. It further provides that an advance ruling by that appellate body shall be void if obtained by fraud, suppression of material facts, or misrepresentation of facts.
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