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of <h1>Advance ruling obtained by fraud may be declared void ab initio after hearing; period excluded for Sections 73, 74, 74A</h1> Where an advance ruling is later found to have been obtained by fraud, suppression or misrepresentation, the authority or appellate authority may declare that ruling void ab initio after giving the applicant an opportunity to be heard; a copy of the voidance order must be sent to the applicant, the concerned officer and the jurisdictional officer. The period from the date of the advance ruling to the date of the voidance order is excluded when computing limitation for issuance of show-cause notices and adjudication orders under the time-bar provisions (Sections 73, 74 and 74A), thereby allowing additional time to recover tax and related liabilities.
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