Withdrawal of appeal before Appellate Tribunal allows filing a withdrawal application, subject to tribunal approval and expedited decision. Gives a procedural route for withdrawal of an appeal filed in FORM GST APL-05 or an application in FORM GST APL-07 by filing FORM GST APL-05W/07W before issuance of the appellate order; if final acknowledgment in FORM GST APL-02 has been issued, withdrawal requires Appellate Tribunal approval and must be decided within fifteen days; any fresh appeal or application after withdrawal must be filed within the original statutory time limits for appeals and applications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Withdrawal of appeal before Appellate Tribunal allows filing a withdrawal application, subject to tribunal approval and expedited decision.
Gives a procedural route for withdrawal of an appeal filed in FORM GST APL-05 or an application in FORM GST APL-07 by filing FORM GST APL-05W/07W before issuance of the appellate order; if final acknowledgment in FORM GST APL-02 has been issued, withdrawal requires Appellate Tribunal approval and must be decided within fifteen days; any fresh appeal or application after withdrawal must be filed within the original statutory time limits for appeals and applications.
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