https://www.taxtmi.com/acts?id=23269 Where an advance ruling is obtained by fraud, suppression of material facts, or misrepresentation, the Authority or Appellate Authority may declare the ruling void ab initio, causing all provisions of the Act to apply as if the ruling had never been made, provided the applicant is given an opportunity to be heard; the period from the ruling to the voiding order is excluded from certain limitation computations, and a copy of the order must be sent to the applicant and prescribed officers. en-us Mon, 28 Nov 2016 12:11:05 +0530 Tue, 29 Nov 2016 11:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23269 Where an advance ruling is obtained by fraud, suppression of material facts, or misrepresentation, the Authority or Appellate Authority may declare the ruling void ab initio, causing all provisions of the Act to apply as if the ruling had never been made, provided the applicant is given an opportunity to be heard; the period from the ruling to the voiding order is excluded from certain limitation computations, and a copy of the order must be sent to the applicant and prescribed officers. Act-Rules Bill Mon, 28 Nov 2016 12:11:05 +0530 https://www.taxtmi.com/acts?id=23269