CGST Rules Rule 113A — Withdrawal of Appeal or Application filed before the Appellate Tribunal
CGST Rules, 2017 · Withdrawal of Appeal or Application filed before the Appellate Tribunal
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Rule 113A of the CGST Rules, 2017 governs Withdrawal of Appeal or Application filed before the Appellate Tribunal. It establishes the detailed procedural framework and compliance requirements necessary to implement the corresponding provisions of the CGST Act. Rule 113A CGST: Withdrawal of Appeal or Application filed before the — eligibility, conditions, case laws and compliance impact under Indian tax law.
Rule 113A. Withdrawal of Appeal or Application filed before the Appellate Tribunal:- The appellant may, at any time before the issuance of the order under sub-section (1) of section 113, 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:1
Provided that 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:1
Provided further that 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 sub-section1
(1)or sub-section (3) of section 112, as the case may be.]
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1
Inserted vide Notification No. 12/2024 - CT dated 10.07.2024.