Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Withdrawal of Appeal Allowed Before Show Cause Notice Under Rule 109C of CGST Rules 2017</h1> Under Rule 109C of the CGST Rules, 2017, either the supplier or the Department can withdraw an appeal before a show cause notice or order is issued under Section 107. This requires filing an application in FORM GST APL-01/03W. If FORM GST APL-02 has been issued, withdrawal needs appellate authority approval, which must be decided within seven days. A new appeal can be filed within three or six months as specified in Section 107 of the CGST Act, 2017, following the withdrawal.