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    <title>Appeal by registered person or officer against order passed by proper officer—Special procedure</title>
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    <description>The notification prescribes a special appeal procedure for appeals under sections 73/74 to be filed manually in duplicate using the annexed form within section 107 time limits, with no requirement to deposit amounts as a precondition; appeals must include relevant documents and a self certified copy of the order, and are treated as filed only upon issuance of Form GST APL 02 acknowledgement by the Appellate Authority, which will also issue a summary in the appended annexure with its order; effective 31 July 2023.</description>
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