Revocation of registration cancellation: registered persons may apply for reinstatement and authorities may revoke or reject after hearing. Revocation of cancellation permits a registered person whose registration was cancelled by the proper officer to apply in the prescribed manner within thirty days from service of the cancellation order; the proper officer may, in the prescribed manner and period, revoke the cancellation or reject the application, but rejection requires an opportunity of being heard. A revocation under the Central Goods and Services Tax Act is deemed a 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 registration cancellation: registered persons may apply for reinstatement and authorities may revoke or reject after hearing.
Revocation of cancellation permits a registered person whose registration was cancelled by the proper officer to apply in the prescribed manner within thirty days from service of the cancellation order; the proper officer may, in the prescribed manner and period, revoke the cancellation or reject the application, but rejection requires an opportunity of being heard. A revocation under the Central Goods and Services Tax Act is deemed a revocation under this Act.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.