## Revocation of Cancellation by Department [Section 30]
When registration has been cancelled by the department (suo-moto), the taxpayer can apply for revocation (i.e., restoration) of registration.
### Time Limit to Apply
- 90 days from the service of the cancellation order.
- May be extended by a further 180 days by the Commissioner or an officer authorised by him (not below the rank of Additional/Joint Commissioner).
- Total maximum: 90 + 180 = 270 days
### Procedure (Within 30 days of application)
| If P.O. is satisfied with application | If P.O. is not satisfied with application |
|---|---|
| Revoke cancellation | Issue SCN within 7 days (reject application after hearing) |
- P.O. shall dispose of the application within 30 days from receipt of reply to SCN.
### Special Condition – Where Cancellation was for Non-Filing of Returns
If registration was cancelled because returns were not filed, the taxpayer must, before applying for revocation:
- File all pending returns, AND
- Pay any tax, interest, penalty, late fee due.
Only then revocation application can be filed.