Revocation of cancellation of registration.

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..... (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 cancel .....

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..... 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 .....

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