Section 30(1) in Telangana Goods and Services Tax Act, 2017
(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.[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;(b)by the Commissioner, for a further period not exceeding thirty days, beyond the period specified in clause (a).]
