Appeal procedure under section 107: manual filing accepted without deposit, acknowledgement and summary required for transitional credit disputes. Special procedure requires appeals relating to transitional credit under sections 73/74 to be filed in duplicate on ANNEXURE-1 and presented manually; filing time is computed from the later of the notification or order date, and prior appeals are deemed compliant. No pre-deposit under section 107(6) is required. Appeals must include relevant documents and a self-certified copy of the order, be signed as prescribed, and will be treated as filed only upon issuance of FORM GST APL-02 acknowledgement. The Appellate Authority must issue a summary in ANNEXURE-2 with its order.