Condonation of delay in GST appeals: special filing requires prescribed payments and Electronic Cash Ledger debits before appeals proceed. Permits taxable persons who missed the statutory period to file appeals in FORM GST APL-01 by the notified deadline provided they have paid in full amounts admitted by them and a prescribed percentage of the remaining disputed tax (subject to a cap), with a mandated minimum payment from the Electronic Cash Ledger; disallows appeals for demands not involving tax and withholds refunds for excess payments until appeal disposal, applying Chapter XIII appellate procedures mutatis mutandis.