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    <title>Manual Procedure for Filing Appeal.</title>
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    <description>Appeal to the Appellate Authority under the Uttarakhand Goods and Services Tax framework is to be filed in FORM GST APL-01, and the specified further appeal in FORM GST APL-02, along with relevant documents, electronically or otherwise as notified by the Commissioner. The form requires particulars of the impugned order, dispute details, amounts under dispute, payment of admitted amount, and pre-deposit of 10% of the disputed tax, together with delay particulars where the appeal is filed late.</description>
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