https://www.taxtmi.com/acts?id=26721 Authority or Appellate Authority may declare an advance ruling void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation, with the Act and rules applying as if the ruling had never been made; no such order may be issued without giving the applicant or appellant an opportunity of being heard, and the period between the ruling and the voidance order is excluded for limitation calculations. A copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer. en-us Wed, 21 Jun 2017 16:36:26 +0530 Fri, 14 Jul 2017 10:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26721 Authority or Appellate Authority may declare an advance ruling void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation, with the Act and rules applying as if the ruling had never been made; no such order may be issued without giving the applicant or appellant an opportunity of being heard, and the period between the ruling and the voidance order is excluded for limitation calculations. A copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer. Act-Rules GST - States Wed, 21 Jun 2017 16:36:26 +0530 https://www.taxtmi.com/acts?id=26721