Revocation of cancellation of registration requires timely application, sufficient grounds, and an opportunity of hearing before decision. A taxable person whose registration is cancelled may apply for revocation of cancellation within thirty days from receipt of the cancellation order. If sufficient grounds exist, the proper officer shall revoke the cancellation within thirty days of receiving the application and inform the applicant accordingly. If the officer is not satisfied, a reasonable opportunity of being heard must be provided, and after considering any representation, the officer may revoke the cancellation or reject the application.
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 requires timely application, sufficient grounds, and an opportunity of hearing before decision.
A taxable person whose registration is cancelled may apply for revocation of cancellation within thirty days from receipt of the cancellation order. If sufficient grounds exist, the proper officer shall revoke the cancellation within thirty days of receiving the application and inform the applicant accordingly. If the officer is not satisfied, a reasonable opportunity of being heard must be provided, and after considering any representation, the officer may revoke the cancellation or reject the application.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
