Special procedure for GST appeals against tax orders allows manual filing without pre-deposit under the prescribed framework. Special procedure is prescribed for filing a manual appeal in duplicate before the Appellate Authority against orders passed under sections 73 or 74, within the time under section 107 computed from the later of the notification date or the order date. No pre-deposit is required as a condition for filing. The appeal must be supported by relevant documents and a self-certified copy of the order, and is treated as filed only when the manual acknowledgement in Form GST APL-02 is issued. Prescribed forms also govern the appeal particulars and the summary of the Appellate Authority's order.