https://www.taxtmi.com/acts?id=30644 Where the Authority or Appellate Authority finds an advance ruling was obtained by fraud, suppression of material facts, or misrepresentation, it may declare the ruling void ab initio, making the Act and rules apply as if the ruling had never been made; such an order requires an opportunity to be heard, the period between the ruling and the order is excluded for limitation computations, and a copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer. en-us Wed, 26 Jul 2017 16:54:29 +0530 Wed, 26 Jul 2017 16:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30644 Where the Authority or Appellate Authority finds an advance ruling was obtained by fraud, suppression of material facts, or misrepresentation, it may declare the ruling void ab initio, making the Act and rules apply as if the ruling had never been made; such an order requires an opportunity to be heard, the period between the ruling and the order is excluded for limitation computations, and a copy of the order must be sent to the applicant, the concerned officer and the jurisdictional officer. Act-Rules GST - States Wed, 26 Jul 2017 16:54:29 +0530 https://www.taxtmi.com/acts?id=30644