Appeal withdrawal procedure allows appellants to seek withdrawal before appellate determination, subject to authority approval and refiling rules. Withdrawal of appeals under Rule 109C and Section 107 permits an appellant to apply to withdraw an appeal before issuance of a show cause notice or the appellate order by filing the prescribed FORM; if a final acknowledgement (FORM GST APL-02) is issued, withdrawal requires appellate authority approval, which must be decided within seven days, and any fresh appeal must be filed within the statutory re filing period under Section 107.
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.
Appeal withdrawal procedure allows appellants to seek withdrawal before appellate determination, subject to authority approval and refiling rules.
Withdrawal of appeals under Rule 109C and Section 107 permits an appellant to apply to withdraw an appeal before issuance of a show cause notice or the appellate order by filing the prescribed FORM; if a final acknowledgement (FORM GST APL-02) is issued, withdrawal requires appellate authority approval, which must be decided within seven days, and any fresh appeal must be filed within the statutory re filing period under Section 107.
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