Appeal procedure for GST transitional credit claims-manual filing, no upfront deposit required, prescribed forms and acknowledgment. Specifies a special procedure for manually filing appeals in duplicate against orders under Sections 73 or 74 of the Maharashtra GST Act pursuant to Supreme Court directions in Filco; appeals must use the prescribed annexed format, include relevant documents and a self certified copy of the order, be signed by the authorised signatory, and are treated as filed only upon manual issuance of an acknowledgement in FORM GST APL-02. The notification waives the requirement to deposit any amount under Section 107(6) as a precondition to filing and requires the Appellate Authority to issue a prescribed summary of its order.