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of <h1>Registered Person Can Apply to Revoke GST Registration Cancellation Within 30 Days; Must Be Heard Before Rejection.</h1> Under the Delhi Goods and Services Tax Act, 2017, a registered person whose registration is cancelled by the proper officer can apply for revocation of the cancellation within thirty days from the date of the cancellation order. The proper officer may either revoke the cancellation or reject the application, but the applicant must be given an opportunity to be heard before rejection. Additionally, revocation under the Central Goods and Services Tax Act is considered a revocation under this Act as well.
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