Condonation of delay in GST appeals: special filing procedure requires specified advance payment and compliance for late appeals. Notification prescribes a special procedure for condoning delay in filing appeals against demand orders under sections 73 or 74 of the Meghalaya GST Act, 2017, for cases up to 31 March 2023. Eligible persons must file appeals in FORM GST APL-01 by the specified deadline and satisfy the payment condition: pay in full any admitted amounts and a prescribed fraction of the remaining disputed tax, with a minimum share debited from the Electronic Cash Ledger. Pending appeals are deemed compliant if they meet this payment condition; refunds of excess payments are barred until disposal.