Condonation procedure for delayed GST appeals permits belated filing subject to admitted payments and a mandated partial deposit. Notification enables taxable persons whose appeals against demand orders were time-barred to file grievances in FORM GST APL-01 by the extended date, treating certain pending appeals as compliant if payment conditions are met. Filing requires full payment of any admitted liabilities and a further specified deposit of the disputed tax subject to a cap, with a minimum portion debited from the Electronic Cash Ledger. No refunds of excess pre-notification payments will be allowed until appeal disposal. Appeals concerning demands not involving tax are excluded, and Chapter XIII of the State GST Rules applies mutatis mutandis.