Advisory on Appeal Withdrawal for Waiver Scheme · 14 May 2025
CBIC / GST advisory · 14 May 2025
Official title
Advisory on Appeal withdrawal with respect to Waiver scheme
Official record
Open source pageSummary
Check the official recordWhat changed
The GST system updates the status of an appeal to Appeal withdrawn when a taxpayer files a withdrawal application. If the taxpayer files the withdrawal application before the Appellate authority issues the final acknowledgment, the system updates the status automatically. If the taxpayer files the withdrawal application after the final acknowledgment, the Appellate authority must approve the withdrawal. Taxpayers must upload a screenshot of the appeal case folder that shows the status as Appeal withdrawn when they file a waiver application under Section 128A. This action fulfills the requirement that no appeal remains pending against the demand order.
What you must do
- Upload a screenshot of the appeal case folder showing the status as Appeal withdrawn.
Who is affected
- Taxpayers who file a waiver application under Section 128A.
Document text
In the GST system, when Withdrawal application (APL 01W) for appeal is filed before issuance of final acknowledgment (APL 02) by the Appellate authority, then the system automatically withdraws the Appeal application (APL 01). In such cases, the status of the appeal application will automatically change from “Appeal submitted” to “Appeal withdrawn”.
However, if withdrawal application is filed after issuance of final acknowledgment, then the withdrawal of such appeal is subjected to the approval of the Appellate authority. Once the Appellate authority approves the withdrawal application, the status of the Appeal application changes from “Appeal submitted” to “Appeal withdrawn”.
Waiver scheme under Section 128A mandates that any appeal against the requisite demand order should not remain pending with Appellate authority. In both the above-mentioned cases, the status of the Appeal application is changed to “Appeal Withdrawn” which essentially fulfilled the requirement.
While filing waiver application or in the already filed waiver application, taxpayers need to upload the screenshot of the appeal case folder showing status as “Appeal withdrawn”.
Thanks,
Team GSTN
Source details
- Source
- Central Board of Indirect Taxes and Customs / GST
- Type
- advisory
- Published by source
- 14 May 2025
- Coverage area
- indirect-tax