Section-27. Revocation of cancellation of
registration
(1) Subject to such conditions and in
such manner as may be prescribed, 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.
(2) The proper officer may, in the
manner and within such period as may be
prescribed in this behalf, by way of
an order, either revoke cancellation of the
registration or reject the
application for revocation for good and sufficient
reasons.
(3) The proper officer shall not
reject the application for revocation of cancellation of
registration without giving a notice
to show cause and without giving the person
a reasonable opportunity of being
heard.
(4) 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.