https://www.taxtmi.com/acts?id=25910 Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; such declaration restores the full application of the Act and rules as if the ruling had never been made and requires providing the applicant an opportunity to be heard. The period between the ruling and the voiding order is excluded for computing specified limitation periods, and copies of the voiding order must be sent to the applicant, the concerned officer and the jurisdictional officer. en-us Sat, 17 Jun 2017 12:06:31 +0530 Sat, 29 Jul 2017 10:03:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25910 Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; such declaration restores the full application of the Act and rules as if the ruling had never been made and requires providing the applicant an opportunity to be heard. The period between the ruling and the voiding order is excluded for computing specified limitation periods, and copies of the voiding order must be sent to the applicant, the concerned officer and the jurisdictional officer. Act-Rules GST - States Sat, 17 Jun 2017 12:06:31 +0530 https://www.taxtmi.com/acts?id=25910