🧾 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗦𝘂𝗺𝗺𝗮𝗿𝘆: 𝗔𝗽𝗽𝗲𝗮𝗹 𝗪𝗶𝘁𝗵𝗱𝗿𝗮𝘄𝗮𝗹 𝗣𝗿𝗼𝗰𝗲𝘀𝘀 𝗖𝗹𝗮𝗿𝗶𝗳𝗶𝗲𝗱 𝘂𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟮𝟴𝗔 𝗪𝗮𝗶𝘃𝗲𝗿 𝗦𝗰𝗵𝗲𝗺𝗲 𝟭️ 𝗙𝗮𝗰𝘁𝘀 𝗼𝗳 𝘁𝗵𝗲 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 (𝗖𝗵𝗿𝗼𝗻𝗼𝗹𝗼𝗴𝘆): • 14th May 2025: GSTN issued an Advisory clarifying technical and procedural aspects of withdrawing an appeal (APL-01) to comply with the Waiver Scheme under Section 128A. • Appeal withdrawals may occur before or after issuance of APL-02 (final acknowledgment). [img:RZ36Z_DHS]

𝟮️ 𝗜𝘀𝘀𝘂𝗲: Whether withdrawal of appeal under Section 128A waiver scheme is automatic or requires approval, and what is acceptable evidence of such withdrawal. 𝟯️ 𝗧𝗵𝗶𝘀 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆 𝗶𝘀 𝗯𝗮𝘀𝗲𝗱 𝘂𝗽𝗼𝗻: • Section 128A, CGST Act (Waiver of interest and penalty scheme for certain taxpayers) • Forms: APL-01 (Appeal), APL-01W (Withdrawal Application), APL-02 (Acknowledgment)

𝟰️ 𝗔𝘀𝘀𝗲𝘀𝘀𝗲𝗲’𝘀 𝗘𝘅𝗽𝗲𝗰𝘁𝗲𝗱 𝗣𝗼𝘀𝗶𝘁𝗶𝗼𝗻 (𝗜𝗻𝘁𝗲𝗿𝗽𝗿𝗲𝘁𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆): • If appeal is withdrawn before APL-02 is issued, then system auto-updates status to “Appeal Withdrawn” • If withdrawal is made after APL-02 issuance, approval is needed from Appellate Authority, post which status will change • For Waiver Scheme purposes, proof of withdrawal status is essential and should be uploaded in the waiver application portal

𝟱️ 𝗗𝗲𝗽𝗮𝗿𝘁𝗺𝗲𝗻𝘁'𝘀 𝗦𝘁𝗮𝗻𝗱 (𝗖𝗹𝗮𝗿𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗜𝘀𝘀𝘂𝗲𝗱): • Withdrawal before APL-02: ✅ Automatic system-driven • Withdrawal after APL-02: ✅ Manual approval-driven • In both cases, if status becomes “Appeal Withdrawn”, it satisfies the requirement of waiver scheme under Section 128A 𝟲️ 𝗣𝗿𝗲𝗰𝗲𝗱𝗲𝗻𝘁 𝗔𝗻𝗮𝗹𝘆𝘀𝗶𝘀: No court decisions involved. This is a procedural clarification to align GSTN portal functionality with legal requirements under the waiver scheme.

𝟳️ 𝗞𝗲𝘆 𝗣𝗼𝗶𝗻𝘁𝘀 𝗼𝗳 𝘁𝗵𝗲 𝗔𝗱𝘃𝗶𝘀𝗼𝗿𝘆: • If appeal is withdrawn before APL-02, system auto-processes it. • If after APL-02, approval is needed from Appellate Authority. • Taxpayers must upload screenshot showing 'Appeal Withdrawn' in waiver application. • Complies with waiver condition under Section 128A that no appeal should be pending.

𝟭️𝟭️ 𝗞𝗲𝘆 𝗧𝗮𝗸𝗲𝗮𝘄𝗮𝘆𝘀: • Withdrawal before APL-02 = Auto withdrawal • Withdrawal after APL-02 = Requires Appellate Authority’s approval • Screenshot of “Appeal Withdrawn” status is mandatory for waiver filing • Aligns technical withdrawal process with legal waiver eligibility under Section 128A • Taxpayer vigilance needed to ensure appeal does not remain “pending”