HSNS Rules · Rule 26
Rule 26 — Withdrawal of appeal
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 26 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
26. Withdrawal of appeal. - The appellant may, at any time before the issuance of the order under sub-section (2)
of section 29 of the Act, in respect of any appeal filed, file an application for withdrawal of the said appeal:
Provided that where the acknowledgment has been issued, the withdrawal of the said appeal shall be subject to
the approval of the appellate authority and such application for withdrawal of the appeal shall be decided by the appellate
authority within seven days of filing of such application:
Provided further that any fresh appeal filed by the appellant pursuant to such withdrawal shall be filed within
the period specified in sub-section (1) or sub-section (2) of section 29 of the Act, as the case may be.
Practical implementation
- Identify the enabling HSNS Act section and factual trigger.
- Use the prescribed HSNS form/portal workflow where the Rule requires it.
- Retain machine/process, declaration, payment, return or officer evidence relevant to the Rule.
- Check First/Second Amendment Rules for the current wording before using a principal-rule copy.
Practical Q&A
Can Rule 26 be applied without the Act?
No. The Rule operates under section 35 and the relevant enabling provisions of the HSNS Act; the Act controls if there is any inconsistency.