Declaration of advance ruling to be void in certain circumstances

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..... ere it is brought to the notice of the Authority on a representation made by the 1 [Principal Commissioner or Commissioner, as the case may be] or otherwise that an advance ruling pronounced by it has been obtained by the applicant by fraud or misrepresentation of facts, the matter shall be examined by the Authority and any such representation shall be supported by an affidavit duly attested and .....

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..... d upon; (c) giving an opportunity of making a representation in writing within such reasonable time as may be specified in the notice against the grounds for declaring the advance ruling void ab initio; and (d) giving a reasonable opportunity of being heard in person or through an authorized representative in the matter. (4) A copy of the notice with enclosures shall also be forwarded to .....

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