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    <title>Special procedure to be followed by a registered person or an officer u/s 107(2) of GGST Act who intends to file an appeal against the order passed by the proper officer</title>
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    <description>A special procedure allows a registered person or relevant officer to file appeals against orders under sections 73 or 74 concerning transitional credit by presenting a manual, duplicate appeal in the prescribed ANNEXURE I form, accompanied by relevant documents and a self certified copy of the order; no pre deposit is required. The Appellate Authority issues a manual acknowledgement in FORM GST APL 02 upon receipt, and must provide a summary of the appellate order in the ANNEXURE II format, with the notification effective from 31 July 2023.</description>
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