https://www.taxtmi.com/acts?id=22556 An advance ruling is void ab initio if it was procured by fraud, suppression of material facts, or misrepresentation; the taxpayer is thereafter subject to the CGST/SGST provisions as if the ruling had never been made, excluding the period between the ruling and the order declaring it void, and such an order can be passed only after hearing the applicant. en-us Thu, 22 Sep 2016 18:24:27 +0530 Thu, 22 Sep 2016 18:24:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=22556 An advance ruling is void ab initio if it was procured by fraud, suppression of material facts, or misrepresentation; the taxpayer is thereafter subject to the CGST/SGST provisions as if the ruling had never been made, excluding the period between the ruling and the order declaring it void, and such an order can be passed only after hearing the applicant. Act-Rules Bills Thu, 22 Sep 2016 18:24:27 +0530 https://www.taxtmi.com/acts?id=22556