https://www.taxtmi.com/acts?id=28096 The Authority or Appellate Authority may declare an advance ruling void ab initio if it was obtained by fraud, suppression of material facts, or misrepresentation; such declaration subjects the applicant to the Act and its rules as if no ruling had been made. No order may be passed without giving the applicant or appellant an opportunity to be heard. The period from the ruling date to the voidance order is excluded when computing certain limitation periods under the Act, and a copy of the voidance order must be sent to the applicant, the concerned officer and the jurisdictional officer. en-us Tue, 27 Jun 2017 15:02:07 +0530 Thu, 06 Jul 2017 16:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28096 The Authority or Appellate Authority may declare an advance ruling void ab initio if it was obtained by fraud, suppression of material facts, or misrepresentation; such declaration subjects the applicant to the Act and its rules as if no ruling had been made. No order may be passed without giving the applicant or appellant an opportunity to be heard. The period from the ruling date to the voidance order is excluded when computing certain limitation periods under the Act, and a copy of the voidance order must be sent to the applicant, the concerned officer and the jurisdictional officer. Act-Rules GST - States Tue, 27 Jun 2017 15:02:07 +0530 https://www.taxtmi.com/acts?id=28096