Extension of time to seek revocation of cancelled GST registration allows proper officers to grant delays on sufficient cause. The SOP implements an administrative mechanism for extension of time to apply for revocation of cancellation of registration on proof of sufficient cause and recorded reasons. Taxpayers must apply to the proper officer who forwards requests to the divisional Joint Commissioner for the earlier extension band and to the Additional Commissioner for the later band; competent authorities may grant or refuse extensions in writing, require personal hearing where appropriate, and on grant the proper officer shall process the revocation application under existing law.