Decoding_GST#16, Section 27: Revocation of Cancellation of Registration
- Any registered taxable person whose registration has been cancelled by proper officer on his own motion may apply for revocation of such cancellation within 30 days from date of service of cancellation order.
- Proper officer shall not reject the application for revocation of cancellation of registration without giving a show cause notice and opportunity of being heard.
- Proper officer may either revoke the cancellation of registration or reject the application for revocation for good and sufficient reasons.
- Revocation of cancellation of registration under CGST/SGST Act shall be deemed to be revocation of cancellation of registration under SGST/CGST Act.