(1) Where the Authority or the Appellate Authority [or the National Appellate Authority ]169 finds that advance ruling pronounced by it under sub-section (4) of section 98 or under subsection (1) of section 101 [or under section 101C]170 has been obtained by the applicant or the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be voidab-initio and thereupon all the provisions of this Act or the rules made there under shall apply to the applicant or the appellant as if such advance ruling had never been made:
Provided that no order shall be passed under this subsection unless 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 this subsection shall be excluded while computing the period specified in sub-sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74.
(2) A copy of the order made under sub-section (1) shall be sent to the applicant, the concerned officer and the jurisdictional officer.
169. Inserted by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2020 (U.P. Act No. 5 of 2020) Published vide Notification No. 415/79-V-1-20-1(A) Dated Lucknow, March 12, 2020. 170. Inserted by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2020 (U.P. Act No. 5 of 2020) Published vide Notification No. 415/79-V-1-20-1(A) Dated Lucknow, March 12, 2020.