Can an advance ruling given be nullified?

Section 103 provides that an advance ruling shall be
held to be ab initio void if the AAR or AAAR finds that the
advance ruling was obtained by the applicant by fraud or
suppression of material facts or misrepresentation of facts. In
such a situation, all the provisions of the CGST/SGST Act shall
apply to the applicant as if such advance ruling had never
been made (but excluding the period when advance ruling
was given and up to the period when the order declaring it
to be void is issued). An order declaring advance ruling to be
void can be passed only after hearing the applicant.