Section 128A of CGST Act

[NILESH PITALE]

Dear Expert

My One of the Client has withdraw the Appeal for availement of Scheme Benefit but he could not pay the Requisit Tax Amount Before 31.3.2025.

Our Question -- Can Original Appeal Be restore or We need to file Fresh Appeal U/s 107 against The Order U/73

Please Guide

Thanks

AI Summary

Amnesty scheme disqualification bars reinstatement of withdrawn appeals; a fresh appeal may be filed subject to limitation and condonation.
Withdrawal to avail the amnesty required timely payment of tax; failure to pay by the prescribed date disqualifies the taxpayer and voids the scheme declaration. A voluntarily withdrawn appeal cannot be restored under the appellate provision because no statutory mechanism permits re admission of such withdrawals. The remaining remedy is to file a fresh appeal subject to the original or extended limitation period, and to seek condonation of delay if necessary.