Condonation of delay in appeals: require prepayment of admitted tax and specified portion of disputed tax before filing. Notification permits condonation of delay for appeals against demand orders passed by 31 March 2023, requiring filing in FORM GST APL-01 by the prescribed deadline. Admissibility is conditional on full payment of admitted liabilities and payment of a specified portion of the disputed tax with a minimum share debited from the Electronic Cash Ledger; pending appeals may be deemed filed if they meet this payment condition. No refunds of excess pre-notification payments are available until disposal, and non-tax demands are excluded. Chapter XIII of the Punjab GST Rules, 2017, applies mutatis mutandis.