Section 49A(11) in The Himachal Pradesh Value Added Tax Act, 2005
(11)Where the authority, on a representation made to it by any officer or otherwise find that an order passed by it was obtained by fraud or mis-representation of facts, it may, by order, declare such order to be void-ab-initio, and thereupon, all the provisions of the Act shall apply to the applicant, as if, such order had never been passed.
