Revocation of cancellation of registration: application may be filed promptly and requires an opportunity to be heard.

A registered person whose registration was cancelled by the proper officer may apply, subject to prescribed conditions and in the prescribed manner, for revocation of the cancellation within thirty days of service of the cancellation order. The proper officer may, within prescribed timelines and manner, either revoke the cancellation or reject the application, but rejection is only permissible after affording the applicant an opportunity of being heard; revocation under the Central Goods and Services Tax Act is deemed to effect revocation under the State Act.

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