https://www.taxtmi.com/acts?id=30093 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 an opportunity of being heard. Once declared void, all provisions of the GST law apply as if the ruling had never been made. The period between the advance ruling and the voidance order is excluded for computation of specified limitation periods, and a copy of the voidance order must be sent to the applicant, the concerned officer and the jurisdictional officer. en-us Sat, 08 Jul 2017 13:14:59 +0530 Mon, 31 Jul 2017 10:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30093 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 an opportunity of being heard. Once declared void, all provisions of the GST law apply as if the ruling had never been made. The period between the advance ruling and the voidance order is excluded for computation of specified limitation periods, and a copy of the voidance order must be sent to the applicant, the concerned officer and the jurisdictional officer. Act-Rules GST - States Sat, 08 Jul 2017 13:14:59 +0530 https://www.taxtmi.com/acts?id=30093