Withdrawal of appeal before the Appellate Tribunal is permitted, with tribunal approval required after final acknowledgment.

Withdrawal of an appeal or application before the Appellate Tribunal may be made before the order under section 113(1) by filing FORM GST APL-05/07W. If the final acknowledgment in FORM GST APL-02 has been issued, withdrawal requires Appellate Tribunal approval and must be decided within fifteen days. Any fresh appeal or application after withdrawal must be filed within the time limit under section 112(1) or section 112(3), as applicable.

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