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    <title>Advance ruling to be void in certain circumstances.</title>
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    <description>The Authority or Appellate Authority may declare an advance ruling void ab initio if obtained by fraud, suppression of material facts, or misrepresentation, subject to giving the applicant or appellant an opportunity to be heard; the interval between the ruling and the voiding order is excluded for computation of certain limitation periods, and a copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer.</description>
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      <title>Advance ruling to be void in certain circumstances.</title>
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      <description>The Authority or Appellate Authority may declare an advance ruling void ab initio if obtained by fraud, suppression of material facts, or misrepresentation, subject to giving the applicant or appellant an opportunity to be heard; the interval between the ruling and the voiding order is excluded for computation of certain limitation periods, and a copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer.</description>
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