https://www.taxtmi.com/acts?id=23980 Advance ruling under the GST law may be declared void ab initio where it was obtained by fraud, suppression of material facts, or misrepresentation of facts. Before such order is made, the applicant or appellant must be given an opportunity of being heard. The ruling then ceases to operate as if it had never been made, and the intervening period is excluded for computing the relevant limitation periods. en-us Mon, 27 Mar 2017 17:14:45 +0530 Fri, 26 Jun 2026 11:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23980 Advance ruling under the GST law may be declared void ab initio where it was obtained by fraud, suppression of material facts, or misrepresentation of facts. Before such order is made, the applicant or appellant must be given an opportunity of being heard. The ruling then ceases to operate as if it had never been made, and the intervening period is excluded for computing the relevant limitation periods. Act-Rules GST Mon, 27 Mar 2017 17:14:45 +0530 https://www.taxtmi.com/acts?id=23980