Rule 109 C. Withdrawal of Appeal. -
The appellant may, at any time before issuance of
show cause notice under sub-section (11)
of section 107 or before issuance of the order under the said sub-section,
whichever is earlier, in respect of any appeal filed in FORM GST APL-01 or FORM
GST APL-03, file an application for withdrawal of the said appeal by filing an
application in FORM GST APL-01/03W:
Provided that where the final acknowledgment in FORM
GST APL-02 has been issued, the withdrawal of the said appeal would be subject
to the approval of the appellate authority and such application for withdrawal
of the appeal shall be decided by the appellate authority within seven days of
filing of such application:
Provided further that any fresh appeal filed by the
appellant pursuant to such withdrawal shall be filed within the time limit
specified in sub-section (1) or sub-section (2) of section 107, as the case may
be.
