Revocation of cancellation of registration allows an applicant to seek reinstatement; officer may revoke or reject after hearing.

Revocation of cancellation of registration permits a registered person whose registration was cancelled by the proper officer on the officer's own motion to apply in the prescribed manner within the prescribed time; the proper officer may, within prescribed procedure and period, either revoke the cancellation or reject the application, and rejection requires that the applicant be given an opportunity of being heard; a revocation under the Central Goods and Services Tax Act is deemed to be a revocation under this Act.

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