Revocation of cancellation of registration permits a cancelled registrant to apply for reinstatement within a prescribed short period. A person whose GST registration was cancelled by the proper officer may apply in the prescribed manner and within the prescribed short period after service of the cancellation order for revocation; the proper officer may revoke or reject the application, but a rejection cannot occur without giving the applicant an opportunity of being heard. Revocation under the Central Act is deemed to operate under this Act.