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    <title>Regarding filing of an appeal against the order passed by the proper officer under section 73 or 74 in accordance with Circular No.5352/CSTUK/CST-Vidhi Section/2022-23 dated 05thDecember, 2022.</title>
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    <description>Special procedure prescribed for filing appeals against orders passed under sections 73 or 74 under the Uttarakhand Goods and Services Tax Act, 2017. The appeal is to be filed manually in duplicate in the prescribed form before the Appellate Authority within the time under section 107, with no pre-deposit required under section 107(6). The appeal must include relevant documents and a self-certified copy of the order, and it is treated as filed only when manual acknowledgement in FORM GST APL-02 is issued.</description>
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      <description>Special procedure prescribed for filing appeals against orders passed under sections 73 or 74 under the Uttarakhand Goods and Services Tax Act, 2017. The appeal is to be filed manually in duplicate in the prescribed form before the Appellate Authority within the time under section 107, with no pre-deposit required under section 107(6). The appeal must include relevant documents and a self-certified copy of the order, and it is treated as filed only when manual acknowledgement in FORM GST APL-02 is issued.</description>
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