Withdrawal of Appeal
Rule 109C of the CGST Rules
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An appeal filed in APL-01 or APL-03 may be withdrawn in APL-01W or APL-03W before the show cause notice or the order under section 107(11) is issued; if the appeal was already final-acknowledged, withdrawal needs the Appellate Authority’s approval, and a fresh appeal is possible within the original limitation.
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932 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(11) of section 107 or before issuance of the order under the said sub-section, whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM GST APL-03 , file an application for withdrawal of the said appeal by filing an application in FORM GST APL-01/03W : Provided that where the final acknowledgment in FORM GST APL-02 has been issued, the withdrawal of the said appeal would be subject to the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate authority within seven days of filing of such application: Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within the time limit specified in sub-section
(1) or sub-section
(2) of section 107 , as the case may be.]
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2022-12-26 · Inserted
26/2022-CTdated
Inserted vide Notification No. 26/2022 – CT dated 26.12.2022.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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