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of <h1>Registered persons can apply for revocation of GST registration cancellation within 30 days; must be heard before rejection.</h1> Any registered person whose registration is cancelled by the proper officer on their own motion under the Arunachal Pradesh Goods and Services Tax Act, 2017, may 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 rejection cannot occur without providing the applicant an opportunity to be heard. Revocation under the Central Goods and Services Tax Act is considered a revocation under this Act.
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