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    <title>Seeks to notify a special procedure for condonation of delay in filing of appeals against demand orders passed until 31st March, 2023.</title>
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    <description>Permits taxable persons who missed the statutory period to file appeals in FORM GST APL-01 by the notified deadline provided they have paid in full amounts admitted by them and a prescribed percentage of the remaining disputed tax (subject to a cap), with a mandated minimum payment from the Electronic Cash Ledger; disallows appeals for demands not involving tax and withholds refunds for excess payments until appeal disposal, applying Chapter XIII appellate procedures mutatis mutandis.</description>
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