Revocation of registration cancellations: applications allowed within prescribed period subject to conditions and right to be heard.

A registered person whose registration has been cancelled by a proper officer may apply for revocation in the prescribed manner within the prescribed period; the proper officer may revoke or reject the application in the prescribed manner and timeframe, but rejection cannot occur without giving the applicant an opportunity of being heard; revocation under the Central Goods and Services Tax Act is deemed to be a revocation under this Act, and the process is subject to prescribed conditions.

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