Revocation of cancellation of registration allows a cancelled taxable person to apply within thirty days for administrative review and hearing. A taxable person whose registration was cancelled may apply for revocation within thirty days of receiving the cancellation order. The proper officer must revoke cancellation within thirty days if satisfied that sufficient grounds exist, and inform the applicant. If not satisfied, the officer must afford a reasonable opportunity to be heard and, after considering any representation, either revoke or reject the application and notify the applicant.
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 allows a cancelled taxable person to apply within thirty days for administrative review and hearing.
A taxable person whose registration was cancelled may apply for revocation within thirty days of receiving the cancellation order. The proper officer must revoke cancellation within thirty days if satisfied that sufficient grounds exist, and inform the applicant. If not satisfied, the officer must afford a reasonable opportunity to be heard and, after considering any representation, either revoke or reject the application and notify the applicant.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.