Revocation of cancellation of registration allows applicants to seek reinstatement, requires a hearing before rejection, and aligns with central law. A registered person whose registration is cancelled by the proper officer may apply, subject to prescribed conditions and within the prescribed time and manner, for revocation of that cancellation. The proper officer may, in accordance with prescribed procedure and time limits, either revoke the cancellation or reject the application; rejection is permissible only after giving the applicant an opportunity of being heard. A revocation under the Central Goods and Services Tax law 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 cancellation of registration allows applicants to seek reinstatement, requires a hearing before rejection, and aligns with central law.
A registered person whose registration is cancelled by the proper officer may apply, subject to prescribed conditions and within the prescribed time and manner, for revocation of that cancellation. The proper officer may, in accordance with prescribed procedure and time limits, either revoke the cancellation or reject the application; rejection is permissible only after giving the applicant an opportunity of being heard. A revocation under the Central Goods and Services Tax law is deemed to be a revocation under this Act.
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