Revocation of cancellation of registration secures an applicant's right to apply and mandates an opportunity of hearing before rejection. A registered person whose registration was cancelled on the proper officer's own motion may apply for revocation within thirty days from service of the cancellation order; the proper officer may revoke or reject the application in the prescribed manner and period, but rejection is not permitted without giving the applicant an opportunity of being heard, and revocation under the Central GST law is deemed 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 secures an applicant's right to apply and mandates an opportunity of hearing before rejection.
A registered person whose registration was cancelled on the proper officer's own motion may apply for revocation within thirty days from service of the cancellation order; the proper officer may revoke or reject the application in the prescribed manner and period, but rejection is not permitted without giving the applicant an opportunity of being heard, and revocation under the Central GST law is deemed a revocation under this Act.
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