Special procedure for condoning delayed GST appeals requires payment of admitted tax and part of disputed tax before filing. Notification prescribes a special procedure for condoning delayed appeals against demand orders under sections 73 or 74 up to 31 March 2023, allowing affected taxpayers to file FORM GST APL-01 by the specified deadline provided they have paid in full the admitted portion of tax, interest, fee, fine and penalty and deposited a further portion of the disputed tax with a mandated part debited from the Electronic Cash Ledger; refunds of excess payments are barred until appeal disposal and non-tax demands are excluded.