What does Rule 113A of the Central Goods and Services Tax Rules, 2017 provide?

Rule 113A allows an appellant to apply for withdrawal of an appeal filed in FORM GST APL-05 or an application filed in FORM GST APL-07 before the Appellate Tribunal, subject to the conditions stated in the rule.

Which form is used to withdraw an appeal or application before the Appellate Tribunal under Rule 113A?

The application for withdrawal of an appeal or application is required to be filed in FORM GST APL-05/07W under Rule 113A.

When is the approval of the Appellate Tribunal required for withdrawal under Rule 113A?

If a final acknowledgment in FORM GST APL-02 has been issued, withdrawal of the appeal or application is subject to the approval of the Appellate Tribunal.

What time limit applies to a fresh appeal or application filed after withdrawal under Rule 113A?

Any fresh appeal or application filed after withdrawal must be filed within the time limit specified in sub-section (1) or sub-section (3) of section 112, as applicable.

CGST Rule 113A of Central Goods and Services Tax Rules, 2017 – Withdrawal of Appeal or Application filed before the Appellate Tribunal

The Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Rules, 2017

Chapter-XIII Appeals and Revision

Rule 113A: Withdrawal of Appeal or Application filed before the Appellate Tribunal.

¹[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:

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.]

References

Amendments:

1. Inserted by Central Goods and Services Tax (Amendment) Rules, 2024 vide Notification No. 12/2024-Central Tax dated 10th July, 2024, w.e.f. 10.07.2024.