GST Amnesty

This query is : Resolved

Suresh S. Tejwani (Querist)
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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?

Asha Kanta Sharma

Asha Kanta Sharma (Expert)
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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You have withdrawn the appeal under the GST Amnesty Scheme.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Now you are asking whether you can re-file the appeal since it was already withdrawn.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Once an appeal is formally withdrawn, it ceases to exist.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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