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    <title>Advance ruling to be void in certain circumstances.</title>
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    <description>Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; upon such declaration the normal provisions of the GST law apply as if no ruling had been made. No order to void a ruling shall be made without giving the applicant or appellant an opportunity of being heard. The period from the ruling to the voidance order is excluded for computing certain 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 may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation; upon such declaration the normal provisions of the GST law apply as if no ruling had been made. No order to void a ruling shall be made without giving the applicant or appellant an opportunity of being heard. The period from the ruling to the voidance order is excluded for computing certain 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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