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    <title>Special procedure to be followed by a registered person or an officer u/s 107(2) of CGST Act who intends to file an appeal against the order passed by the proper officer</title>
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    <description>A special procedure requires manual filing in duplicate of appeals against orders under section 73/74 related to transitional credit, using the prescribed annexed form within section 107 timelines; appeals filed earlier are deemed compliant. No pre deposit is required to file. Appeals must include relevant documents and a self certified copy of the order, and are effective only upon issuance of a manual acknowledgement in FORM GST APL 02. The Appellate Authority must issue, with its order, a prescribed summary recording admissible credit and the amount determined on appeal.</description>
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      <description>A special procedure requires manual filing in duplicate of appeals against orders under section 73/74 related to transitional credit, using the prescribed annexed form within section 107 timelines; appeals filed earlier are deemed compliant. No pre deposit is required to file. Appeals must include relevant documents and a self certified copy of the order, and are effective only upon issuance of a manual acknowledgement in FORM GST APL 02. The Appellate Authority must issue, with its order, a prescribed summary recording admissible credit and the amount determined on appeal.</description>
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