Withdrawal of appeal permitted before show cause notice or order; appellate approval required if acknowledgment issued. Rule 109C permits an appellant to withdraw an appeal filed in FORM GST APL-01 or FORM GST APL-03 by filing FORM GST APL-01/03W before issuance of the show cause notice under sub-section (11) of section 107 or before issuance of the order under that sub-section, whichever is earlier. If a final acknowledgment in FORM GST APL-02 has been issued, withdrawal requires appellate authority approval and must be decided within seven days. Any fresh appeal after withdrawal must be filed within the time limits of sub-section (1) or (2) of section 107.