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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Revocation of registration cancellation allows registered persons to apply for reinstatement; proper officer may revoke or reject after hearing.</h1> The Model GST provision allows a registered taxable person whose registration was cancelled on the proper officer's own motion to apply, in the prescribed manner and period, for revocation of the cancellation; the proper officer may revoke or reject the application for good and sufficient reasons, but must issue a notice to show cause and afford a reasonable opportunity of being heard; revocation under one GST Act is deemed to operate under the corresponding GST Act.

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