Revocation of cancellation of registration allows an applicant to seek reinstatement; officer may revoke or reject after hearing. Revocation of cancellation of registration permits a registered person whose registration was cancelled by the proper officer on the officer's own motion to apply in the prescribed manner within the prescribed time; the proper officer may, within prescribed procedure and period, either revoke the cancellation or reject the application, and 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.
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 an applicant to seek reinstatement; officer may revoke or reject after hearing.
Revocation of cancellation of registration permits a registered person whose registration was cancelled by the proper officer on the officer's own motion to apply in the prescribed manner within the prescribed time; the proper officer may, within prescribed procedure and period, either revoke the cancellation or reject the application, and 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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