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<h1>Special Procedure for Appeals u/s 107(2) of CGST Act: No Pre-Deposit Required, Manual Submission Needed.</h1> The notification outlines a special procedure for registered persons or officers under Section 107(2) of the Central Goods and Services Tax Act, 2017, who wish to appeal an order issued by a proper officer under Sections 73 or 74. Appeals must be submitted in duplicate using the specified form and presented manually to the Appellate Authority within the designated timeframe. No deposit is required as a pre-condition for filing. Appeals must include relevant documents, and an acknowledgment will be issued upon receipt. The Appellate Authority will provide a summary of the order with its decision.