Special appeal procedure: registered persons may file appeals without pre-deposit against transitional credit assessment orders. Appeals against orders under Sections 73/74 related to transitional credit must be filed manually in duplicate using Annexure 1 within the time computed from the later of this notification or the order; earlier-filed appeals are deemed compliant. No pre-deposit is required as a condition for filing. Appeals must include relevant documents and a self certified copy of the order, signed as per rule 26(2). A manual acknowledgement in FORM GST APL-02 with an appeal number must be issued before an appeal is treated as filed. The Appellate Authority shall issue a summary in Annexure 2 with its order.