Withdrawal of Appeal or Application filed before the Appellate Tribunal [ Section 112 Read with Rule 113A ] - GST Ready Reckoner - GST

Withdrawal of Appeal or Application filed before the Appellate Tribunal [ Section 112 Read with Rule 113A Inserted vide Notification No. 12/2024 Central Tax dated 10-07-2024 ] The appellant may, at any time before the issuance of the order u/s 113(1) , in respect of any appeal filed in FORM GST APL-05 or any application filed in FORM GST APL-07 , file an application for withdrawal of the said appeal or the application, as the case may be, by filing an application in FORM GST APL-05/07W . Where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal or the application, as the case may be, would be subject to the approval of the Appellate Tribunal and such application for withdrawal of the appeal or application, shall be decided by the Appellate Tribunal within fifteen days of filing of such application. Any fresh appeal or application, as the case may be, filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in section 112(1)/(3), as the case may be.