Revocation of registration: cancelled registrants may apply for reinstatement; officer may revoke or reject after hearing. A registered person whose registration is cancelled by the proper officer on the officer's own motion may, subject to prescribed conditions, apply for revocation of the cancellation in the prescribed manner within thirty days of service of the cancellation order. The proper officer may, in the prescribed manner and period, either revoke the cancellation or reject the application, but rejection is not permitted without giving the applicant an opportunity of being heard. Revocation under the Central GST Act is deemed to be a revocation under this Act.
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Provisions expressly mentioned in the judgment/order text.
Revocation of registration: cancelled registrants may apply for reinstatement; officer may revoke or reject after hearing.
A registered person whose registration is cancelled by the proper officer on the officer's own motion may, subject to prescribed conditions, apply for revocation of the cancellation in the prescribed manner within thirty days of service of the cancellation order. The proper officer may, in the prescribed manner and period, either revoke the cancellation or reject the application, but rejection is not permitted without giving the applicant an opportunity of being heard. Revocation under the Central GST Act is deemed to be a revocation under this Act.
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