Amendment status not verified — confirm the current text below against the official source.
(l ) Subiect to such conditions os moy be prescribed, ony registered person, whose registrotion is concelled by the proper officer on his own motion, moy opplyto such officer for revocotion of con- cellotion of the registrotion in the prescribed monner within thirty doys from the dote of service of the concellotion order. (2) The proper officer moy, in such monner ond within such period os moy be prescribed, by order, either revoke concellotion of lhe registrotion or reject the opplicotion: Provided thot the opplicotion for revocotion of co n ce llotion of registrotion sholl not be rejected unless the opplicont hos been given on opportunity of being heord. (3) The revocotion of concellotion of registrotion under the Centrol Goods ond Services Tox Act sholl be deemed to be o revocotion of concellotion of registrotion under this Ad. Revocotion of concello- tion of registrotion. 116 CHAPTER- VII TAX INVOICE, CREDITAND DEBIT NOTES