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<h1>Undertaking to forego appeal to enable restoration of a withdrawn appeal under rule 164(15)(b)(ii) procedure.</h1> Form GST SPL-08 is an undertaking under rule 164(15)(b)(ii) by which an applicant solemnly declares not to file an appeal against a specified appellate authority order and seeks restoration of a previously filed then-withdrawn appeal. The form records applicant identification, reference numbers and dates for related GST forms and orders, and includes a verification clause with signature, name, designation and date by the authorised signatory.
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