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        Question 10 - Can the applicant withdraw his settlement application once filed?

        FAQ on GST dated 21.9.2016 based on Draft Model GST
        Chapter 18
        Settlement Commission

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        Withdrawal of settlement application prohibited; once submitted an applicant cannot withdraw the application under IGST law. An applicant cannot withdraw a settlement application once it has been filed; a statutory prohibition on withdrawal establishes finality of the filing process under Section 15 of the IGST Act, preventing allowance of withdrawal after submission.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Withdrawal of settlement application prohibited; once submitted an applicant cannot withdraw the application under IGST law.

                                An applicant cannot withdraw a settlement application once it has been filed; a statutory prohibition on withdrawal establishes finality of the filing process under Section 15 of the IGST Act, preventing allowance of withdrawal after submission.


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