An advisory clarifies the process for withdrawing Goods and Services Tax (GST) appeals, relevant for taxpayers using a waiver scheme under Section 128A. The scheme requires that appeals against certain demand orders should not be pending with the Appellate Authority. The process of withdrawing an appeal through the GST system results in the appeal status changing to “Appeal withdrawn.” If the withdrawal application (APL 01W) is filed before the Appellate Authority issues a final acknowledgment (APL 02), the system automatically updates the status to “Appeal withdrawn.” However, if the withdrawal application is submitted after the final acknowledgment, the withdrawal requires approval from the Appellate Authority before the status is updated. In both scenarios, the appeal status becomes “Appeal withdrawn,” fulfilling the waiver scheme’s requirement for non-pending appeals. Taxpayers applying for the waiver or those with existing waiver applications must upload a screenshot of the appeal case folder showing the “Appeal withdrawn” status as supporting documentation.
Goods and Services Tax
Government of India, States and Union Territories
Advisory on Appeal withdrawal with respect to Waiver scheme
May 14th, 2025
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 In such cases, the status of the appeal application will automatically change from “Appeal submitted” to “Appeal withdrawn”.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approves the withdrawal application, the status of the Appeal application changes from “Appeal submitted” to “Appeal withdrawn”.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 In both the above-mentioned cases, the status of the Appeal application is changed to “Appeal Withdrawn” which essentially fulfilled the requirement.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filed waiver application, taxpayers need to upload the screenshot of the appeal case folder showing status as “Appeal withdrawn”.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
