Special condonation procedure for late GST appeals: deadline and payment conditions permit limited reopening of time-barred appeals. Notification permits taxable persons who missed the deadline for appeals against tax demand orders to file appeals in FORM GST APL-01 within a limited window, subject to payment conditions: full payment of admitted amounts and payment of twelve and a half percent of the remaining disputed tax (subject to a cap), with at least twenty percent paid from the Electronic Cash Ledger. No refunds of excess pre-notification payments are allowed until appeal disposal. The procedure excludes non-tax demands and applies appeal rules mutatis mutandis.