Advance Ruling to be void in certain circumstances

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....16]<br>122. Advance Ruling to be void in certain circumstances (1) Where the Authority or, as the case may be, the Appellate Authority finds that advance ruling pronounced by it under sub-sec....

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....OVIDED that no order shall be passed under this sub-section unless an opportunity has been given to the applicant of being heard. Explanation.- The period beginning with the date of such adva....