Advance ruling to be void in certain circumstances.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cumstances. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 has been obtained....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....less an opportunity of being heard has been given to the applicant or the appellant. Explanation.--The period beginning with the date of such advance ruling and ending with the date of order under t....