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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; the Authority or Appellate Authority may order that all provisions of the Act apply as if no ruling had been made, provided the applicant or appellant is given an opportunity of being heard. The period from the ruling to the order is excluded for computing specified 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; the Authority or Appellate Authority may order that all provisions of the Act apply as if no ruling had been made, provided the applicant or appellant is given an opportunity of being heard. The period from the ruling to the order is excluded for computing specified 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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      <pubDate>Mon, 10 Jul 2017 10:39:01 +0530</pubDate>
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