Revocation of registration cancellation permits application for reinstatement; officer may revoke or reject after affording an opportunity to be heard.

A person whose GST registration was cancelled by the proper officer may apply, within the prescribed period and subject to prescribed conditions, for revocation of that cancellation; the proper officer may, in the prescribed manner and period, revoke the cancellation or reject the application, but rejection may not occur without affording the applicant an opportunity of being heard. Revocation under the corresponding Central enactment is deemed to operate under this Ordinance.

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