Special appeal procedure for delayed GST appeals permits conditional filing after payment of admitted liabilities and a portion of disputed tax. Notification permits late filing of appeals in prescribed form for persons who missed the statutory deadline or whose appeals were rejected solely for delay, subject to payment conditions: full payment of admitted liabilities and a specified portion of the disputed tax with a minimum debit from the Electronic Cash Ledger; refunds of excess payments are stayed until appeal disposal; non-tax demands are excluded and appeal procedure rules apply mutatis mutandis.