Section 30. Revocation of cancellation of registration

(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 1[such manner, within such time and subject to such conditions and restrictions, as may be prescribed]. (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 ; 2[xxx] 3 [Provided further that such revocation of cancellation of registration shall be subject to such conditions and restrictions, as may be prescribed.] (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.