https://www.taxtmi.com/acts?id=23980 The Authority, Appellate Authority or National Appellate Authority may, by order, declare an advance ruling to be void ab initio if it finds the ruling was obtained by fraud, suppression of material facts or misrepresentation of facts, after giving the applicant or appellant an opportunity of being heard; the period from the date of the ruling to the date of the order is excluded for computing specified limitation periods, and a copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer. en-us Mon, 27 Mar 2017 17:14:45 +0530 Tue, 30 Sep 2025 11:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23980 The Authority, Appellate Authority or National Appellate Authority may, by order, declare an advance ruling to be void ab initio if it finds the ruling was obtained by fraud, suppression of material facts or misrepresentation of facts, after giving the applicant or appellant an opportunity of being heard; the period from the date of the ruling to the date of the order is excluded for computing specified limitation periods, and a copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer. Act-Rules GST Mon, 27 Mar 2017 17:14:45 +0530 https://www.taxtmi.com/acts?id=23980