Condonation of delay in GST appeals requires payment of admitted amounts plus a prescribed deposit and cash ledger payment. Notification prescribes a special procedure for condonation of delay in filing appeals against demand orders under sections 73 or 74 of the Kerala SGST Act, requiring eligible persons to file the prescribed appeal form within the extended window and to make in full any admitted amounts plus a specified deposit of the remaining disputed tax, with part of the deposit debited from the Electronic Cash Ledger; refunds of excess pre notification payments are withheld until appeal disposal, demands not involving tax are excluded, and appeal rules apply mutatis mutandis.