Appeal filing procedure: special manual process allows filing without pre-deposit and issues acknowledgement upon compliance. Notification establishes a special manual procedure for appeals against orders under sections 73/74 issued per Circular No. 5352, requiring appeals in duplicate on Annexure 1 within section 107 time limits, accompanied by relevant documents and self certified order copy; it waives any pre deposit requirement for filing, mandates issuance of FORM GST APL 02 acknowledgement before an appeal is treated as filed, and requires the Appellate Authority to furnish an Annexure 2 summary of the appellate order showing post appeal determination of transitional credit or demand.