Appeal condonation procedure for delayed GST demand appeals requires specified filings and prescribed deposit before appeal admission. Notification creates a special procedure for condoning delayed GST demand appeals: affected persons may file FORM GST APL-01 by the prescribed date; appeals pending before the Appellate Authority are deemed filed if they satisfy the payment conditions. Appeal admissibility requires full payment of admitted amounts and payment of a specified percentage of the remaining tax in dispute subject to a cap, with a minimum portion debited from the Electronic Cash Ledger. No refunds for excess payments before the notification are allowed until appeal disposal. Demands not involving tax are excluded and Chapter XIII rules apply.