Revocation of registration cancellation allows applicants to seek reinstatement; officer may revoke or reject after opportunity to be heard.

A person whose registration was cancelled by the proper officer may apply, subject to prescribed conditions and manner, for revocation within the prescribed period from service of the cancellation order. The proper officer may, in the prescribed manner and period, revoke the cancellation or reject the application, but rejection cannot occur without giving the applicant an opportunity of being heard. Revocation under the Central GST law is deemed to be revocation under this Act.

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