Chapter XIII

Appeals and revision

¹[Rule 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.]