Revocation of GST registration cancellation permits an applicant to seek reinstatement; officer may revoke or reject but must allow hearing. A registered person whose registration was cancelled by the proper officer may, subject to prescribed conditions, apply for revocation of that ... Summary
Revocation of GST registration cancellation permits an applicant to seek reinstatement; officer may revoke or reject but must allow hearing.
A registered person whose registration was cancelled by the proper officer may, subject to prescribed conditions, apply for revocation of that cancellation in the prescribed manner within the specified period from service of the cancellation order. The proper officer may, in accordance with prescribed procedure and time limits, either revoke cancellation or reject the application, but rejection cannot occur without giving the applicant an opportunity of being heard; revocation under the Central Act is deemed revocation under this Act.
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