Subject to such conditions as may be prescri bed, 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 Central
Goods and Services Tax Act shall be deemed to be a revocation of
cancellation of registration under this Act.
Section 30 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 30.(1). 1
assam-goods-and-services-tax-act-2017-sec-30.json
•
Section 30
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "30",
"title": "Section 30.(1). 1",
"chapter": null,
"content": "Subject to such conditions as may be prescri bed, any \nregistered person, whose registration is cancelled by the proper \nofficer on his own motion, may apply to such officer for revocation of \ncancellation of the registration in the prescribed manner within thirty \ndays from the date of service of the cancellation order. \n(2) The proper officer may, in such manner and within such period as \nmay be prescribed, by order, either revoke cancellation of the \nregistration or reject the application: \nProvided that the application for revocation of cancellation of \nregistration shall not be rejected unless the applicant has been given \nan opportunity of being heard. \n(3) The revocation of cancellation of registration under the Central \nGoods and Services Tax Act shall be deemed to be a revocation of \ncancellation of registration under this Act.",
"footnote": "",
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"sort_order": 320
},
"prev_section": "29",
"next_section": "34"
}