https://www.taxtmi.com/acts?id=23927 Section 30 permits a person whose GST registration was cancelled by the proper officer to apply for revocation in the manner, time and on conditions prescribed; the proper officer may, within prescribed procedure and period, either revoke cancellation or reject the application but must afford an opportunity of being heard before rejection. Revocation under State or Union Territory GST law is deemed revocation under the Central Act, and revocation may be made subject to prescribed conditions and restrictions. en-us Mon, 27 Mar 2017 17:04:59 +0530 Thu, 18 Sep 2025 12:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23927 Section 30 permits a person whose GST registration was cancelled by the proper officer to apply for revocation in the manner, time and on conditions prescribed; the proper officer may, within prescribed procedure and period, either revoke cancellation or reject the application but must afford an opportunity of being heard before rejection. Revocation under State or Union Territory GST law is deemed revocation under the Central Act, and revocation may be made subject to prescribed conditions and restrictions. Act-Rules GST Mon, 27 Mar 2017 17:04:59 +0530 https://www.taxtmi.com/acts?id=23927