WITHDRAWAL OF APPEAL - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

7. WITHDRAWAL OF APPEAL 7.1. In terms of Rule 109C of CGST Rules, 2017, the appellant (either supplier or the Department) may, at any time before issuance of show cause notice under Sub-section (11) of Section 107 or before issuance of the order under the said Sub-section, whichever is earlier, file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W as the case may be. 7.2. If the final acknowledgement in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority. The application made for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application. 7.3. Any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within three months or six months, as the case may be, specified in Sub-section (1) or Sub-section (2) of Section 107 of the CGST Act, 2017.