Condonation of delay in appeals: special filing procedure requires specified partial payments and FORM GST APL-01 filing by a notified deadline. Notification prescribes a special procedure for condonation of delay for appeals against orders under Section 73 or 74 where appeals were not filed by 31 March 2023. Affected persons may file FORM GST APL-01 by 31 January 2024. An appeal is admissible only after full payment of amounts admitted and payment of twelve and a half percent of the remaining disputed tax (subject to a cap), with at least twenty percent of that sum debited from the Electronic Cash Ledger. No refunds of excess payments are permitted until appeal disposal. Demands not involving tax are excluded and Chapter XIII of the Haryana GST Rules applies mutatis mutandis.