Withdrawal of Appeal or Application filed before the Appellate Tribunal
Rule 113A of the CGST Rules
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An appeal or application filed before the Tribunal in APL-05 or APL-07 may be withdrawn in APL-05W or APL-07W before the order under section 113(1) is issued, with the Tribunal’s approval where it has already been acknowledged.
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The exact words of the law
1,059 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(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: 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: 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-section
(1) or sub-section
(3) of section 112, 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.
2024-07-10 · Inserted
12/2024-CTdated
Inserted vide Notification No. 12/2024 – CT dated 10.07.2024.
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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 If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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