Health Security Se National Security Cess Rules, 2026
Chapter II - REGISTRATION
Rule 8 - Revocation of cancellation of registration
8. Revocation of cancellation of registration. -
(1) A taxable person whose registration is cancelled under rule 7 may submit an application for revocation of cancellation within thirty days from the date of receipt of the cancellation order under rule 7.
(2) Where the proper officer is satisfied that sufficient grounds exist, he shall revoke the cancellation within thirty days of the receipt of such application and the applicant shall be informed accordingly.
(3) Where the proper officer is not satisfied with the application filed under sub-rule (1), he shall provide the applicant a reasonable opportunity of being heard, and after considering the representation, if any, furnished by the applicant, he shall either revoke the cancellation or reject the application and the applicant shall be informed accordingly.
Rules
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Health Security Se National Security Cess Rules, 2026
