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A Sessions Judge may withdraw any case or appeal from, or recall any case or appeal which he has made over to, any Assistant Sessions Judge or Chief Judicial Magistrate subordinate to him.
Withdrawal of Appeal (1) At any time during an appeal, the appellant may withdraw its appeal by notifying the Appellate Body, which shall forthwith notify the DSB.
The party appealing (the Appellant) may withdraw an appeal only with the consent of the Board. If an Appellant does not want to proceed with an appeal, the Appellant must make a request to the Board, in writing, to withdraw the appeal. The Appellant or their agent or lawyer must sign the withdrawal request.
The withdrawal of appeal must be in writing and filed with the BIA. The cover page to the withdrawal should be clearly labeled "MOTION TO WITHDRAW APPEAL" and comply with the BIA's general requirements for filing found in the BIA Practice Manual, Chapter 4.11.
Application to withdraw the appeal can be filed by an assessee in Form GST APL-01W and by the department in Form GST APL-03W. This facility has been provided in case of appeals filed before first appellate authorities.