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    <title>Withdrawal of Appeal or Application filed before the Appellate Tribunal [ Section 112 Read with Rule 113A ]</title>
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    <description>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.</description>
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      <description>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.</description>
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