Application for Withdrawal of Appeal Under GST (Section 107)
This document is a form used for withdrawing an appeal application under the Goods and Services Tax (GST) framework, as per rule 109C. The form, titled FORM GST APL-01/03 W, requires several pieces of information to be filled out by the appellant. These include the GST Identification Number (GSTIN), the legal name of the business, the name and designation of the appellant, the order number and date, and the Appeal Reference Number (ARN) along with its date.
The form also asks for the reasons for withdrawing the appeal. Possible reasons include accepting the order of the adjudicating authority, accepting a higher appellate authority or court's decision on a similar issue, needing to refile the appeal after correcting mistakes, the appeal involving an amount below the monetary limit for appeals set by the Board or Commissioner, or any other reason specified by the appellant.
A declaration is required if the appeal was filed under sub-section (1) of section 107, affirming that the information provided is accurate and complete. The form concludes with sections for the place, date, and signature of the applicant or the applicant officer, along with their designation or status.
Note: It is an AI generated summary for reference purpose only.
1[FORM GST APL-01/03 W
[See rule 109C]
Application for Withdrawal of Appeal Application
1. GSTIN:
2. Name of Business (Legal) [in case appeal is filed under sub-section (1) of section 107]:
3. Name and designation of the appellant [in case appeal is filed under sub-section (2) of section 107]:
4. Order No.& Date:
5. ARN of the Appeal & Date:
6. Reasons for Withdrawal:
i. Acceptance of order of the adjudicating authority.
ii. Acceptance of order of a Higher Appellate Authority/ Court on a similar subject matter
iii. Need to file appeal again after rectification of mistakes/omission in the filed appeal
iv. Amount involved in appeal is less than the monetary limit fixed for Appeal by the Board/Commissioner
v. Any other reason
7. Declaration (applicable in case appeal is filed under sub-section (1) of section 107):
I/We hereby solemnly affirm and declare that the information given herein is true and correct to the best of my/ our knowledge and belief, and nothing has been concealed therefrom.
