Special appeal procedure: manual filing without pre-deposit; acknowledgement required and summary issued with the appellate order. A special procedure prescribes manual filing in duplicate of appeals under Section 107 against orders under Sections 73 or 74 relating to transitional credit claims addressed by Circular No. 182/14/2022-GST. No pre-deposit under subsection (6) of Section 107 is required. Appeals must include relevant documents and a self-certified copy of the order, be signed by the authorised signatory, and will be treated as filed only upon issuance of a manual acknowledgement (FORM GST APL-02). The Appellate Authority must issue a prescribed summary (ANNEXURE-2) with its order detailing transitional credit outcomes.