Condonation procedure for delayed GST appeals requiring specified pre-deposit and form filing to revive appellate rights. Notification sets a special condonation procedure for taxpayers who missed the appeal filing period or had appeals rejected as time-barred: appeals must be filed in FORM GST APL-01 by the notified deadline; appellants must pay in full the admitted liabilities and a prescribed pre-deposit of the disputed tax with a mandated minimum from the Electronic Cash Ledger; refunds of excess payments are barred until appeal disposal; appeals relating to non-tax demands are excluded; and Chapter XIII of the GST Rules applies to such appeals. The notification also specifies its retrospective operative commencement.