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          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.

          <h1>Revocation of cancellation of registration may be sought from the proper officer; decision subject to prescribed conditions and hearing.</h1> A registered person whose registration was cancelled by the proper officer on the officer's own motion may apply, in the prescribed manner and within the prescribed period, for revocation of cancellation of registration. The proper officer may revoke or reject the application in accordance with prescribed procedure and timelines, but rejection is not permissible without granting the applicant an opportunity of being heard; revocation under the Central GST is deemed a revocation under this Act.

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