Revocation of registration cancellation: application process and officer power to revoke or reject upon hearing. A registered person whose registration was cancelled by the proper officer may, subject to prescribed conditions, apply within thirty days for revocation of cancellation in the prescribed manner. The proper officer may, in the prescribed manner and time, either revoke the cancellation or reject the application, but rejection requires that the applicant be given an opportunity of being heard. A revocation under the Central Goods and Services Tax Act is deemed to be 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: application process and officer power to revoke or reject upon hearing.
A registered person whose registration was cancelled by the proper officer may, subject to prescribed conditions, apply within thirty days for revocation of cancellation in the prescribed manner. The proper officer may, in the prescribed manner and time, either revoke the cancellation or reject the application, but rejection requires that the applicant be given an opportunity of being heard. A revocation under the Central Goods and Services Tax Act is deemed to be 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.
TaxTMI 
of 
Join Channel
TaxTMI 
