Special appeal procedure under Section 107: manual filing with acknowledgement and no pre-deposit required for appeals. Special procedure requires appeals under Section 107 against orders under Sections 73 or 74 to be presented manually in duplicate using ANNEXURE-1 within the limitation period computed from the later of this notification or the order; appeals filed earlier are deemed compliant. No pre-deposit is required. Appeals must include relevant documents including a self-certified copy of the order and signatures per rule 26(2). An acknowledgement in FORM GST APL-02 will be issued and the appeal treated as filed only upon that acknowledgement. The Appellate Authority must issue a summary in ANNEXURE-2 with its order.