Revocation of cancellation of registration allows a registered person to seek restoration subject to prescribed conditions and hearing safeguards. Revocation of cancellation of registration may be applied for by a registered person whose registration has been cancelled on the proper officer's own motion, subject to prescribed conditions, manner, time limits, restrictions and related requirements. The proper officer may either revoke the cancellation or reject the application within the prescribed period, but rejection requires an opportunity of being heard. Revocation under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act is deemed to be revocation under this Act.
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.
Revocation of cancellation of registration allows a registered person to seek restoration subject to prescribed conditions and hearing safeguards.
Revocation of cancellation of registration may be applied for by a registered person whose registration has been cancelled on the proper officer's own motion, subject to prescribed conditions, manner, time limits, restrictions and related requirements. The proper officer may either revoke the cancellation or reject the application within the prescribed period, but rejection requires an opportunity of being heard. Revocation under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act is deemed to be revocation under this Act.
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