https://www.taxtmi.com/acts?id=26287 Where an advance ruling is found to have been obtained by fraud, suppression of material facts, or misrepresentation, the Authority or Appellate Authority may declare it void ab initio, subject to giving the applicant or appellant an opportunity of being heard; thereafter all provisions of the Act apply as if the ruling had never been made, the intervening period is excluded for computing specified limitation periods, and the order must be copied to the applicant, the concerned officer and the jurisdictional officer. en-us Sat, 17 Jun 2017 15:25:04 +0530 Tue, 04 Jul 2017 11:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26287 Where an advance ruling is found to have been obtained by fraud, suppression of material facts, or misrepresentation, the Authority or Appellate Authority may declare it void ab initio, subject to giving the applicant or appellant an opportunity of being heard; thereafter all provisions of the Act apply as if the ruling had never been made, the intervening period is excluded for computing specified limitation periods, and the order must be copied to the applicant, the concerned officer and the jurisdictional officer. Act-Rules GST - States Sat, 17 Jun 2017 15:25:04 +0530 https://www.taxtmi.com/acts?id=26287