Revocation of cancellation of registration if cancellation was suo motu :
Any registered taxable person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order – section 30(1) of CGST Act.
The proper officer may, in the manner and within such period as may be prescribed in this behalf, by order, either revoke cancellation of the registration or reject the application.
The proper officer shall not reject the application for revocation of cancellation of registration without giving an opportunity of being heard.
Revocation of cancellation of registration under the CGST Act/SGST Act shall be deemed to be a revocation of cancellation of registration under the SGST Act/CGST Act – section 30(3) of CGST Act.
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