Revocation of registration cancellation: registered persons may apply for reinstatement and authorities may revoke or reject after hearing.

Revocation of cancellation permits a registered person whose registration was cancelled by the proper officer to apply in the prescribed manner within thirty days 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 requires an opportunity of being heard. A revocation under the Central Goods and Services Tax Act is deemed a revocation under this Act.

---

---

---