Advisory on Appeal withdrawal with respect to Waiver scheme

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..... Advisory on Appeal withdrawal with respect to Waiver scheme
GST
Dated:- 14-5-2025

In the GST system, when Withdrawal application (APL 01W) for appeal is filed before issuance of final ack .....

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..... nowledgment (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 .....

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..... from "Appeal submitted" to "Appeal withdrawn".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 t .....

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..... he 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approves the withdrawal application, the status of the Appeal application changes from "Appeal submitted" to "Appeal withdrawn".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 und .....

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..... er 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 .....

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..... is changed to "Appeal Withdrawn" which essentially fulfilled the requirement.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 th .....

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..... e appeal case folder showing status as "Appeal withdrawn". Thanks, Team GSTN
News - Press release - PIB .....

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