Revocation of registration: time limited application permits officers to revoke cancelled GST registrations subject to prescribed conditions and hearing. Provides a prescribed, time limited mechanism for a taxable person to apply for revocation where registration was cancelled by the proper officer; the proper officer may, within prescribed manner and period, revoke cancellation or reject the application for good and sufficient reasons, but cannot reject without a notice to show cause and a reasonable opportunity of being heard; revocation under one GST enactment is deemed to be revocation under the corresponding other enactment.