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