Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 23(3)] [Section 23] [Entire Act] Union of India - Subsection Section 23(3)(a) in The Authority for Advance Rulings (Customs, Central Excise and Service Tax) Procedure Regulations, 2005 (a)informing him of the grounds on which it is proposed to declare the advance ruling as void ab initio;