If an advance ruling is obtained by suppression of material facts, all the existing provisions of the GST will be applicable to the appellant as if there were no advance ruling excluding the period from?

• A. Date of Advance Ruling to the date of declaring the same as void
• B. Date of filing application for Advance Ruling to the date of declaring the same as void
• C. The date of hearing the applicant and to the date of declaring the same as void
• D. None of the above