https://www.taxtmi.com/acts?id=39300 Advance rulings allegedly obtained by fraud or misrepresentation of facts may be examined upon a supported representation or other information. Where a prima facie case exists, the applicant must receive written notice of the grounds and relied-upon documents, with reasonable opportunities for written representation and hearing. The concerned Principal Commissioner or Commissioner must also receive the notice and may comment and be heard. On finding that fraud or misrepresentation procured the ruling, the Authority shall declare it void ab initio. en-us Tue, 05 Jan 2021 12:04:45 +0530 Fri, 24 Jul 2026 10:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39300 Advance rulings allegedly obtained by fraud or misrepresentation of facts may be examined upon a supported representation or other information. Where a prima facie case exists, the applicant must receive written notice of the grounds and relied-upon documents, with reasonable opportunities for written representation and hearing. The concerned Principal Commissioner or Commissioner must also receive the notice and may comment and be heard. On finding that fraud or misrepresentation procured the ruling, the Authority shall declare it void ab initio. Act-Rules Customs Tue, 05 Jan 2021 12:04:45 +0530 https://www.taxtmi.com/acts?id=39300