Why appeal withdrawn status matter for waiver scheme under GST
GST Advisory has been issued on 14-05-2025 for why appeal withdrawn status matter for waiver scheme under GST. There are two types of appeal withdrawal in GST portal.
1. Before final acknowledgement (APL-02):
If the taxpayer files a withdrawal application (APL-01W) before the final acknowledgement (APL-02) is issued by the appellate authority, then
- The system automatically withdraws the appeal.
- The status changes to Appeal withdrawn on the portal.
2. After final acknowledgement (APL-02):
If the withdrawal application is filed after the acknowledgement has been issued:
- Then the appeal can be withdrawn only after approval by the appellate authority
- once approved, the status also becomes “Appeal withdrawn.”
Why is this important for the waiver scheme under GST?
- As per the section 128A ,there should be no pending appeal against the tax demand.
- In both of the above cases, when the appeal status shows “Appeal Withdrawn”, it satisfies the requirement for the section 128A.
What should taxpayers do?
- While filing the waiver application, or if already filed, the taxpayer must upload a screenshot showing the status of the appeal as “Appeal Withdrawn” from the GST portal.
