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of <h1>Revocation of GST Registration: Apply Within 30 Days of Cancellation, Opportunity for Hearing Before Rejection, Section 22.</h1> Section 22 of the Model GST Law, 2016, outlines the process for revocation of cancellation of registration. A registered taxable person whose registration has been canceled by the proper officer can apply for revocation within thirty days of receiving the cancellation order. The proper officer may either revoke the cancellation or reject the application, provided there are good reasons. Before rejecting an application, the officer must issue a notice to show cause and allow the person an opportunity to be heard. Revocation under the CGST or SGST Act is considered valid under both Acts.
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