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 ... Summary
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.
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