Section 30. Revocation of cancellation of
registration.-
**(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 2[such manner, within such time and subject to such conditions
and restrictions, as may be prescribed.]
1[****]
(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.
