Appeal condonation for delayed GST demand orders under a special filing procedure with payment conditions and exclusions. Special procedure prescribed for filing appeals against demand orders passed under section 73 or section 74 on or before 31 March 2023, for taxable persons who could not file an appeal within the ordinary limitation under section 107 or whose appeal was rejected solely for delay. Such persons are notified as a class required to file appeal in FORM GST APL-01 within the specified period, and pending appeals already filed are treated as filed under the notification if the stated payment condition is met.