{"id":10408,"date":"2025-08-06T03:56:31","date_gmt":"2025-08-06T02:56:31","guid":{"rendered":"https:\/\/www.klickongstworld.com\/blog\/?p=10408"},"modified":"2025-08-06T03:56:31","modified_gmt":"2025-08-06T02:56:31","slug":"advisory-on-appeal-withdrawal-with-respect-to-waiver-scheme","status":"publish","type":"post","link":"https:\/\/www.klickongstworld.com\/blog\/advisory-on-appeal-withdrawal-with-respect-to-waiver-scheme\/","title":{"rendered":"Advisory on Appeal withdrawal with respect to Waiver scheme"},"content":{"rendered":"<p align=\"justify\">GSTN  has issued an advisory dated May 14th, 2025 <strong>on Appeal withdrawal with  respect to Waiver scheme.<\/strong>\n  <\/p>\n<p align=\"justify\">In the  GST system, when Withdrawal application (APL 01W) for appeal is filed before  issuance of final acknowledgment (APL 02) by the Appellate authority, then the  system automatically withdraws the Appeal application (APL 01). In such cases,  the status of the appeal application will automatically change from &#8220;Appeal  submitted&#8221; to &#8220;Appeal withdrawn&#8221;.\n  <\/p>\n<p align=\"justify\">However,  if withdrawal application is filed after issuance of final acknowledgment, then  the withdrawal of such appeal is subjected to the approval of the Appellate  authority. Once the Appellate authority approves the withdrawal application,  the status of the Appeal application changes from &#8220;Appeal submitted&#8221; to &#8220;Appeal  withdrawn&#8221;.\n  <\/p>\n<p align=\"justify\">Waiver  scheme under Section 128A mandates that any appeal against the requisite demand  order should not remain pending with Appellate authority. In both the  above-mentioned cases, the status of the Appeal application is changed to  &#8220;Appeal Withdrawn&#8221; which essentially fulfilled the requirement.\n  <\/p>\n<p align=\"justify\">While  filing waiver application or in the already filed waiver application, taxpayers  need to upload the screenshot of the appeal case folder showing status as  &#8220;Appeal withdrawn&#8221;.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025\/08\/060802.png<\/p>\n","protected":false},"author":1,"featured_media":10409,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10408"}],"collection":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/comments?post=10408"}],"version-history":[{"count":1,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10408\/revisions"}],"predecessor-version":[{"id":10410,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/posts\/10408\/revisions\/10410"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media\/10409"}],"wp:attachment":[{"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/media?parent=10408"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/categories?post=10408"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.klickongstworld.com\/blog\/wp-json\/wp\/v2\/tags?post=10408"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}