Revocation of cancellation of registration: registrants may apply within the prescribed period and must be heard before rejection. A registered person whose registration was cancelled by the proper officer on the officer's own motion may apply in the prescribed manner within the prescribed period for revocation of cancellation; the proper officer may, subject to prescribed conditions and time limits, either revoke the cancellation or reject the application, but rejection shall not occur without affording the applicant an opportunity of being heard; revocation under the Central Goods and Services Tax law is deemed a revocation under this Act.