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of <h1>Appellant Can Withdraw Appeal Before Order Issued Under Section 113(1) Using FORM GST APL-05/07W; Tribunal Approval May Be Needed</h1> An appellant can withdraw an appeal or application filed before the Appellate Tribunal at any time before an order under Section 113(1) is issued, using FORM GST APL-05/07W. If a final acknowledgment in FORM GST APL-02 has been issued, withdrawal requires the Appellate Tribunal's approval, which must be decided within fifteen days. Any new appeal or application following such withdrawal must comply with the time limits specified in Section 112(1)/(3).
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