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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Revoked GST registration can be appealed within 30 days, must be heard before rejection under Gujarat GST Act 2017.</h1> Under the Gujarat Goods and Services Tax Act, 2017, a registered person whose registration is canceled by the proper officer can apply for revocation of the cancellation within 30 days of receiving the cancellation order. The proper officer may either revoke the cancellation or reject the application, but rejection cannot occur without giving the applicant an opportunity to be heard. Additionally, revocation under the Central Goods and Services Tax Act is considered a revocation under the Gujarat Act.