Revocation of cancellation of registration permits a registrant to seek reinstatement while ensuring an opportunity to be heard. A registered person whose registration is cancelled by the proper officer may, subject to prescribed conditions, apply in the prescribed manner within the statutory time limit for revocation; the proper officer may, in the prescribed manner and period, revoke the cancellation or reject the application, but no rejection is to be made without giving the applicant an opportunity of being heard, and any revocation under the Central Goods and Services Tax enactment 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 cancellation of registration permits a registrant to seek reinstatement while ensuring an opportunity to be heard.
A registered person whose registration is cancelled by the proper officer may, subject to prescribed conditions, apply in the prescribed manner within the statutory time limit for revocation; the proper officer may, in the prescribed manner and period, revoke the cancellation or reject the application, but no rejection is to be made without giving the applicant an opportunity of being heard, and any revocation under the Central Goods and Services Tax enactment is deemed a revocation under this Act.
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