GST Amnesty

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This query is : Resolved

Suresh S. Tejwani (Querist)

03 February 2025 In GST Amnesty Scheme, appeal has been withdraw & if Assessing officer do not satisfy for withdraw under this scheme and reject SLP 02. Then taxpayer need to file appeal again?

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

12 August 2025 In the GST Amnesty Scheme (e.g., under Section 128A of CGST Act or relevant notifications), the process generally allows a waiver or reduction in late fees, penalties, or interest upon fulfillment of certain conditions—including withdrawal of appeal, payment of tax, etc.

📌 Your Situation:
You have withdrawn the appeal under the GST Amnesty Scheme.

Assessing Officer (AO) has rejected the application (SLP-02 rejected).

Now you are asking whether you can re-file the appeal since it was already withdrawn.

✅ Important Clarification:
Once an appeal is formally withdrawn, it ceases to exist.
That means, you cannot restore or reopen the same appeal unless the law or court permits it.

If SLP-02 is rejected, the taxpayer is not eligible for relief under the Amnesty Scheme.

Filing a new appeal:

You may need to file a fresh appeal, but this will only be possible if:

The time limit for appeal under Section 107 of CGST Act is still open, or

You can get condonation of delay by the appellate authority (maximum extension of 1 month after 3 months from order date).

If time has lapsed beyond allowable period, re-appeal may not be accepted.

If not appealable again, and SLP-02 is rejected, then tax demand becomes final and recoverable.

✔️ Suggested Next Steps:
Consult your jurisdiction’s GST authority or appellate authority to:

Understand whether a fresh appeal is possible after rejection of SLP-02.

File a condonation of delay application if time limit has expired.

Keep records of all communications and rejection order of SLP-02.

🛑 Caution:
If you withdrew your appeal without a formal conditional approval under the amnesty scheme, it may weaken your case legally.

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