In an advisory issued by CBIC said that“In view of the Removal of Difficulty Order No. 01/2020 dated 25.06.2020, the restriction on filing revocation application, in case it was rejected, has been removed. Aggrieved taxpayers can file an application for revocation of cancellation of registration once again”. It is also said that those who had filed appeal and same is still pending, those can also file revocation application.
https://www.taxscan.in/cbic-enables-functionality-to-file-revocation-application-for-canceled-gst-registration/67609/
CBIC enables Functionality to file Revocation Application for cancelled GST Registration
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