https://www.taxtmi.com/acts?id=29891 Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation, provided the applicant or appellant is given an opportunity of being heard. When so declared void, the Act and rules apply as if the ruling had never been made; the period from the ruling to the voiding order is excluded for computing specified recovery time limits. Copies of the order must be sent to the applicant, the concerned officer and the jurisdictional officer. en-us Wed, 05 Jul 2017 17:17:20 +0530 Thu, 13 Jul 2017 13:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29891 Advance rulings may be declared void ab-initio if obtained by fraud, suppression of material facts, or misrepresentation, provided the applicant or appellant is given an opportunity of being heard. When so declared void, the Act and rules apply as if the ruling had never been made; the period from the ruling to the voiding order is excluded for computing specified recovery time limits. Copies of the order must be sent to the applicant, the concerned officer and the jurisdictional officer. Act-Rules GST - States Wed, 05 Jul 2017 17:17:20 +0530 https://www.taxtmi.com/acts?id=29891