Withdrawal of GST appeal: prescribed form records appellant details, reasons for withdrawal, and an applicant declaration. Form GST APL-01/03W provides the prescribed procedure to withdraw a GST appeal by furnishing appellant and order particulars, appeal ARN, and stating reasons for withdrawal. Stated reasons include acceptance of the adjudicating authority's order, acceptance of a higher authority's order on the same issue, need to refile after rectification, monetary threshold ineligibility, or other reasons. A declaration and signature are required where the taxpayer-filed provision applies; the form's insertion was effected by central notification.
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Provisions expressly mentioned in the judgment/order text.
Withdrawal of GST appeal: prescribed form records appellant details, reasons for withdrawal, and an applicant declaration.
Form GST APL-01/03W provides the prescribed procedure to withdraw a GST appeal by furnishing appellant and order particulars, appeal ARN, and stating reasons for withdrawal. Stated reasons include acceptance of the adjudicating authority's order, acceptance of a higher authority's order on the same issue, need to refile after rectification, monetary threshold ineligibility, or other reasons. A declaration and signature are required where the taxpayer-filed provision applies; the form's insertion was effected by central notification.
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