Revocation of registration cancellation allows applicants to seek reinstatement with a hearing required before rejection.

Subject to prescribed conditions, a person whose registration was cancelled by the proper officer may apply in the prescribed manner within the statutory time limit for revocation of cancellation of registration; the proper officer may, in the prescribed manner and period, either revoke the cancellation or reject the application, but rejection cannot occur without affording the applicant an opportunity of being heard, and a revocation under the Central Goods and Services Tax law is deemed to be a revocation under this Act.

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