Revocation of cancellation of registration :

As per section 21 (7) of the Act, the registered taxable person, whose registration is cancelled by the tax authority can apply for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order. The manner shall be prescribed in the Rules.

As per section 22 (2) of the Act, the authority may either revoke cancellation of the registration or reject the application for revocation. The manner and time period for revocation or rejection of the application will be prescribed in the Rules.

As per section 22 (3) of the Act, before rejecting an application for revocation of cancellation of registration, such person shall be given a show cause notice (SCN) and a reasonable opportunity of being heard.

As per section 22 (4) of the Act, revocation of cancellation of registration under any of the Act shall be deemed to be a revocation of cancellation of registration under both the Acts.