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    <title>Advance ruling to be void in certain circumstances.</title>
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    <description>Advance rulings obtained by fraud, suppression of material facts, or misrepresentation may be declared void ab initio by the Authority or Appellate Authority after affording the applicant or appellant an opportunity of being heard; the period between the ruling and the voiding order is excluded for computation of certain recovery limitation periods, and copies 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>Advance rulings obtained by fraud, suppression of material facts, or misrepresentation may be declared void ab initio by the Authority or Appellate Authority after affording the applicant or appellant an opportunity of being heard; the period between the ruling and the voiding order is excluded for computation of certain recovery limitation periods, and copies of the order must be sent to the applicant, the concerned officer and the jurisdictional officer.</description>
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