Revocation of cancellation of registration

30. (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.

1. (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 such period may, on sufficient cause being shown, and for reasons to be recorded in writing, be extended, (a) by the Additional Commissioner or the Joint Commissioner, as the case may be, for a period not exceeding thirty days;

1. (b) by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).].

1. (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.