HSNS Rules · Rule 29
Rule 29 — Withdrawal of appeal filed before Appellate Tribunal:
Checked 27 Jul 2026Current rule package
Rule in 2 Minutes
Rule 29 implements the HSNS Cess Act within the 2026 machine/process-based levy framework.
Current official text / amendment package
29. Withdrawal of appeal filed before Appellate Tribunal: - The appellant may, at any time before the issuance of
the order under sub-section (2) of section 30 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 would be subject
to the approval of the Appellate Tribunal and such application for withdrawal of the appeal shall be decided by the
Appellate Tribunal within fifteen 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) of section 30 of the Act.
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 29 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.