Sec 30:Revocation of cancellation of registration

[Tax Grid]

(1) Subject to such conditions as may be prescribed, any registered 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.

(2) The proper officer may, in such manner and within such period as may be prescribed,
by order, either revoke cancellation of the registration or reject the application:
Provided that the application for revocation of cancellation of registration shall not be
rejected unless the applicant has been given an opportunity of being heard.

(3) The revocation of cancellation of registration under the State Goods and Services
Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be
deemed to be a revocation of cancellation of registration under this Act.

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