Special appeal procedure under GST allows delayed taxpayers to file appeals subject to payment conditions and limited eligibility. Special procedure is prescribed for taxable persons who could not file an appeal against an order passed by the proper officer on or before 31 March 2023 under sections 73 or 74 of the Uttarakhand Goods and Services Tax Act, 2017, and for persons whose appeals were rejected solely because they were filed beyond limitation. The affected person must file the appeal in Form GST APL-01 under section 107 on or before 31 January 2024, subject to payment of the admitted liability and 12.5 per cent of the remaining disputed tax, with at least 20 per cent paid through the Electronic Cash Ledger.