Advisory on Appeal withdrawal in relation to the Waiver Scheme

Advisory on Appeal Withdrawal in Relation to the Waiver Scheme

Under the GST framework, taxpayers have the option to withdraw an appeal by submitting Form APL-01W. The treatment of such a withdrawal depends on the stage of the appeal process:

1. Before Final Acknowledgment (APL-02):
   If the withdrawal application (APL-01W) is filed before the issuance of the final acknowledgment (APL-02) by the Appellate Authority, the GST system will automatically mark the appeal (APL-01) as withdrawn. The status will change from “Appeal Submitted” to “Appeal Withdrawn” without requiring further action from the authority.
2. After Final Acknowledgment (APL-02):
   If the withdrawal application is submitted after the issuance of the final acknowledgment, the withdrawal is subject to the approval of the Appellate Authority. Once approved, the appeal status will similarly change to “Appeal Withdrawn”.

As per the provisions of Section 128A (Waiver Scheme), no appeal should be pending before the Appellate Authority against the relevant demand order. In both scenarios mentioned above, the appeal is considered withdrawn once its status is updated accordingly, thereby meeting this requirement.

Important Note for Taxpayers:
While submitting the waiver application—or if already submitted—taxpayers must upload a screenshot of the appeal case folder showing the status as “Appeal Withdrawn” to confirm compliance.

Source

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3. TDS and TCS provisions applicable from April 1, 2025
4. Rationalizing TDS: A Deep Dive into Budget 2025’s Proposals

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