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    <title>Special procedure to be followed by a registered person or an officer u/s 107(2) of DGST Act who intends to file an appeal against the order passed by the proper officer</title>
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    <description>Special procedure requires appeals relating to transitional credit under sections 73/74 to be filed in duplicate on ANNEXURE-1 and presented manually; filing time is computed from the later of the notification or order date, and prior appeals are deemed compliant. No pre-deposit under section 107(6) is required. Appeals must include relevant documents and a self-certified copy of the order, be signed as prescribed, and will be treated as filed only upon issuance of FORM GST APL-02 acknowledgement. The Appellate Authority must issue a summary in ANNEXURE-2 with its order.</description>
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      <description>Special procedure requires appeals relating to transitional credit under sections 73/74 to be filed in duplicate on ANNEXURE-1 and presented manually; filing time is computed from the later of the notification or order date, and prior appeals are deemed compliant. No pre-deposit under section 107(6) is required. Appeals must include relevant documents and a self-certified copy of the order, be signed as prescribed, and will be treated as filed only upon issuance of FORM GST APL-02 acknowledgement. The Appellate Authority must issue a summary in ANNEXURE-2 with its order.</description>
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