Condonation of delay in GST appeals: delayed appellants may file by deadline subject to upfront payment conditions. Designated taxpayers who missed the statutory period or whose appeals were rejected as time barred may file FORM GST APL-01 by 31 January 2024; payment prerequisites require full payment of admitted amounts plus 12.5% of the remaining disputed tax (subject to a cap), with at least 20% of that sum debited from the Electronic Cash Ledger. Pending appeals meeting this condition are deemed filed. No refunds of excess payments will be permitted until appeal disposal, and appeals relating to non tax demands are excluded.