Revocation of registration cancellation allows registered persons to apply for reinstatement; proper officer may revoke or reject after hearing. The Model GST provision allows a registered taxable person whose registration was cancelled on the proper officer's own motion to apply, in the prescribed ... Summary
Revocation of registration cancellation allows registered persons to apply for reinstatement; proper officer may revoke or reject after hearing.
The Model GST provision allows a registered taxable person whose registration was cancelled on the proper officer's own motion to apply, in the prescribed manner and period, for revocation of the cancellation; the proper officer may revoke or reject the application for good and sufficient reasons, but must issue a notice to show cause and afford a reasonable opportunity of being heard; revocation under one GST Act is deemed to operate under the corresponding GST Act.
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