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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 cancellation of registration permits application to the proper officer for reinstatement, subject to prescribed conditions and hearing.</h1> Section 30 permits a person whose GST registration was cancelled by the proper officer to apply for revocation in the manner, time and on conditions prescribed; the proper officer may, within prescribed procedure and period, either revoke cancellation or reject the application but must afford an opportunity of being heard before rejection. Revocation under State or Union Territory GST law is deemed revocation under the Central Act, and revocation may be made subject to prescribed conditions and restrictions.

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