Revocation of registration: cancelled registrants may seek reinstatement subject to prescribed conditions and a hearing opportunity.

A registered person whose registration was cancelled by the proper officer may apply, within the prescribed period after service of the cancellation order and subject to prescribed conditions, for revocation of the cancellation; the proper officer may revoke or reject the application in the prescribed manner and period, but rejection cannot occur without giving the applicant an opportunity of being heard, and revocations under the Central Goods and Services Tax Act are deemed effective under this Act.

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