GST Appeal Withdrawal Advisory in Context of Waiver Scheme

This recent advisory dated May 14th, 2025, provides crucial clarification on appeal withdrawal procedures, especially in light of the Waiver Scheme u/s 128A.

Two Distinct Scenarios for Appeal Withdrawal

The advisory draws a clear distinction between two situations:

Scenario 1: Pre-Acknowledgment Withdrawal
When a taxpayer files a withdrawal application (APL-01W) before receiving final acknowledgment (APL-02), the system automatically changes the appeal status from "Appeal submitted" to "Appeal withdrawn" without requiring any approval from the Appellate Authority.

Scenario 2: Post-Acknowledgment Withdrawal
However, if the withdrawal application is filed after the issuance of final acknowledgment, the Appellate Authority's approval becomes mandatory. Only after such approval will the status change to "Appeal withdrawn."

Source : GST Portal