TaxTMI 
TaxTMI 
Advisory on Appeal withdrawal with respect to Waiver scheme
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....dvisory on Appeal withdrawal with respect to Waiver scheme<BR>GST<BR>Dated:- 14-5-2025<BR><BR>In the GST system, when Withdrawal application (APL 01W) for appeal is filed before issuance of final ackn....
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....owledgment (APL 02) by the Appellate authority, then the system automatically withdraws the Appeal application (APL 01). In such cases, the status of the appeal application will automatically change f....
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....rom "Appeal submitted" to "Appeal withdrawn". However, if withdrawal application is filed after issuance of final acknowledgment, then the withdrawal of such appeal is subjected to the approval of th....
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....e Appellate authority. Once the Appellate authority approves the withdrawal application, the status of the Appeal application changes from "Appeal submitted" to "Appeal withdrawn". Waiver scheme unde....
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....r Section 128A mandates that any appeal against the requisite demand order should not remain pending with Appellate authority. In both the above-mentioned cases, the status of the Appeal application i....
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....s changed to "Appeal Withdrawn" which essentially fulfilled the requirement. While filing waiver application or in the already filed waiver application, taxpayers need to upload the screenshot of the....
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.... appeal case folder showing status as "Appeal withdrawn". Thanks, Team GSTN<BR> News - Press release - PIB....