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of <h1>Appellants Can Withdraw GST Appeals Using FORM APL-05 or APL-07W Before Final Order, Tribunal Approval Needed Post-APL-02</h1> Rule 113A of the Central Goods and Services Tax Rules, 2017, allows an appellant to withdraw an appeal or application filed before the Appellate Tribunal using FORM GST APL-05 or APL-07W before the issuance of an order under section 113(1). If a final acknowledgment in FORM GST APL-02 has been issued, withdrawal requires the Appellate Tribunal's approval, which must be decided within fifteen days. Any new appeal or application following a withdrawal must comply with the time limits specified in section 112(1) or 112(3). This rule was inserted by Notification No. 12/2024, effective from July 10, 2024.
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