Where appeals are withdrawn from the appellate forum, and the declarant is declared to be ineligible under the Vivad se Vishwas by DA at the stage of determination of amount payable under section 5(1) or, amount determined by DA is at variance of amount declared by declarant and declarant is not agreeable to DA’s determination of amount payable, then whether the appeals are automatically reinstated or a separate application needs to be filed for reinstating the appeal before the appellate authorities ?

Appeal withdrawal procedure requires post certificate withdrawal and submission of proof with payment intimation under the tax settlement scheme.

After the DA officer grants a certificate under clause 5, the appellant must withdraw pending appeals, writs, or special leave petitions and file proof of withdrawal along with intimation of payment to the DA; where a withdrawal request is pending, proof of the request must be enclosed. The identical proof requirement applies to withdrawal or termination of arbitration, conciliation, or mediation.