Revocation of registration cancellation available only where cancellation was suo moto; application must be made within prescribed timeframe.

Revocation of cancellation of registration is allowed only if the cancellation was made suo moto by the proper officer and not on the taxable person's request; the affected person may apply for revocation within the prescribed short period from communication, and the proper officer may within a limited timeframe after receiving the application or information either revoke or reject the revocation.

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