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of <h1>Registered person may apply to revoke officer-initiated registration cancellation; officer must follow procedure and allow hearing before rejection</h1> A registered person whose registration was cancelled by the proper officer on the officer's own motion may apply for revocation in the prescribed manner, time and subject to prescribed conditions. The proper officer, within prescribed timelines and procedure, may either revoke the cancellation or reject the application, but must provide the applicant an opportunity of being heard before rejection. Any revocation under the corresponding State or Union Territory GST law is treated as revocation under this Act, and revocations may be made subject to prescribed conditions and restrictions.
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