Sec-30 Revocation of Cancellation of Registration
- Any registered person, whose registration is cancelled by Proper officer, may apply to officer for revocation of cancellation in prescribed manner within 30 days from date of service of order.
- Proper officer as per prescribed manner, either revoke cancellation of the registration or reject the application.
Application cannot be rejected without giving an opportunity of being heard.
- Revocation of cancellation under CGST will be a deemed revocation under SGST and vice-a-versa