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    <title>Revocation of cancellation of registration</title>
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    <description>A registered person whose registration has been cancelled by a proper officer may apply for revocation in the prescribed manner within the prescribed period; the proper officer may revoke or reject the application in the prescribed manner and timeframe, but rejection cannot occur without giving the applicant an opportunity of being heard; revocation under the Central Goods and Services Tax Act is deemed to be a revocation under this Act, and the process is subject to prescribed conditions.</description>
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      <description>A registered person whose registration has been cancelled by a proper officer may apply for revocation in the prescribed manner within the prescribed period; the proper officer may revoke or reject the application in the prescribed manner and timeframe, but rejection cannot occur without giving the applicant an opportunity of being heard; revocation under the Central Goods and Services Tax Act is deemed to be a revocation under this Act, and the process is subject to prescribed conditions.</description>
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