Withdrawal of appeal or application before the Appellate Tribunal is permitted by filing prescribed forms, subject to approval and time limits. Rule 113A permits an appellant to withdraw an appeal in FORM GST APL-05 or an application in FORM GST APL-07 before the Tribunal issues an order under section 113(1) by filing FORM GST APL-05/07W; where a final acknowledgment in FORM GST APL-02 has been issued, withdrawal requires Appellate Tribunal approval and must be decided within fifteen days, and any fresh appeal after withdrawal must be filed within the time limits in section 112(1) or 112(3).