(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.
Revocation
of
cancellation
of
registration.
(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 DELHI GOODS AND SERVICES TAX ACT, 2017
Section 30. Revocation of cancellation of registration
delhi-goods-and-services-tax-act-2017-sec-30.json
•
Section 30
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "30",
"title": "Section 30. Revocation of cancellation of registration",
"chapter": null,
"content": "(1) Subject to such conditions as may be prescribed, any registered person, whose \nregistration is cancelled by the proper officer on his own motion, may apply to such \nofficer for revocation of cancellation of the registration in the prescribed manner within \nthirty days from the date of service of the cancellation order. \n \n Revocation \nof \ncancellation \nof \nregistration. \n (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: \n \n Provided that the application for revocation of cancellation of registration shall not be \nrejected unless the applicant has been given an opportunity of being heard. \n \n \n (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.",
"footnote": "",
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"sort_order": 360
},
"prev_section": "29",
"next_section": "38"
}