Withdrawal of GST appeal governed by filing timelines, appellate approval after acknowledgment, and limits on fresh appeal re-filing. Withdrawal of an appeal under the GST appeal procedure may be sought by the appellant before issuance of the show cause notice under section 107(11) or before issuance of the order under that sub-section, whichever is earlier, by filing the prescribed withdrawal application in FORM GST APL-01/03W. Where the final acknowledgment in FORM GST APL-02 has been issued, withdrawal is subject to approval by the appellate authority, which must decide the application within seven days of filing.
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 GST appeal governed by filing timelines, appellate approval after acknowledgment, and limits on fresh appeal re-filing.
Withdrawal of an appeal under the GST appeal procedure may be sought by the appellant before issuance of the show cause notice under section 107(11) or before issuance of the order under that sub-section, whichever is earlier, by filing the prescribed withdrawal application in FORM GST APL-01/03W. Where the final acknowledgment in FORM GST APL-02 has been issued, withdrawal is subject to approval by the appellate authority, which must decide the application within seven days of filing.
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