Appeal procedure against tax assessment orders: special filing, no pre-deposit required, prescribed format and acknowledgement-based filing. A special appeal procedure permits filing manual appeals in duplicate in the prescribed Annexure-1 format against orders under sections 73/74, with time computed from the later of the order date or this notification; no pre-deposit is required. Appeals must include relevant documents including a self-certified copy of the order and required signatures. Filing is complete only upon issuance of a manual acknowledgement in FORM GST APL-02. The Appellate Authority must issue an Annexure-2 summary with the order reflecting transitional credit or demand particulars by tax head.