Notification/Circular No.: Advisory dated May 14, 2025
Applicable Act/Rule: Central Goods and Services Tax Act, 2017
Applicable Section/Rule: Section 128A
GSTN has clarified the procedure for withdrawing appeals (Form APL-01) in connection with availing the Waiver Scheme benefits under Section 128A of the CGST Act. The scheme mandates that no appeal should be pending before the Appellate Authority against the demand order to qualify for the waiver of interest and penalties.
If a withdrawal application under Form APL-01W is submitted before the final acknowledgment (Form APL-02) is issued by the Appellate Authority, the appeal (APL-01) is automatically withdrawn by the system, and its status updates to “Appeal withdrawn”.
If the withdrawal application is filed after Form APL-02 has been issued, the appeal withdrawal is subject to approval by the Appellate Authority. Upon approval, the system changes the status to “Appeal withdrawn”.
In both scenarios, the updated status satisfies the condition under Section 128A that no appeal should be pending for the taxpayer to claim benefits under the waiver scheme.
Taxpayers applying for or who have already filed for the waiver must upload a screenshot of the appeal folder showing the status as “Appeal withdrawn” to demonstrate compliance.
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