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<h1>Rajasthan issues special procedure for appeals u/ss 73 and 74 of GST Act, 2017; manual submission required.</h1> The Government of Rajasthan has issued a notification detailing a special procedure for registered persons or officers intending to file an appeal against orders under sections 73 or 74 of the Rajasthan Goods and Services Tax Act, 2017. This follows directions from the Supreme Court in a specific case. Appeals must be submitted manually in duplicate using a specified form and are exempt from pre-deposit requirements. Upon submission, an acknowledgment will be issued, and the appeal is considered filed only upon receipt of this acknowledgment. The Appellate Authority will issue a summary of the order along with its decision.