Condonation of delay in appeals requires deposit of admitted tax and prescribed portion of disputed tax, with electronic cash payment. Notification requires taxable persons who missed the statutory appeal period or whose appeals were time barred to file appeals in FORM GST APL-01 by the prescribed cut off, subject to payment of the admitted portion of tax, interest, penalties and a prescribed portion of the disputed tax with a minimum payment from the Electronic Cash Ledger; refunds of excess payments are barred until disposal, demands not involving tax are excluded, and Chapter XIII of the Mizoram GST Rules applies mutatis mutandis.