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    <title>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>A special condonation procedure permits taxpayers who missed the appeal filing deadline against section 73 or 74 orders to file FORM GST APL-01 by 31 January 2024, subject to payment conditions: full payment of admitted amounts and payment of twelve and a half percent of the remaining disputed tax (with a cap), at least twenty percent of which must be debited from the Electronic Cash Ledger; no refunds of excess pre-notification payments until appeal disposal; inapplicable to non-tax demands; Chapter XIII applies mutatis mutandis.</description>
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      <description>A special condonation procedure permits taxpayers who missed the appeal filing deadline against section 73 or 74 orders to file FORM GST APL-01 by 31 January 2024, subject to payment conditions: full payment of admitted amounts and payment of twelve and a half percent of the remaining disputed tax (with a cap), at least twenty percent of which must be debited from the Electronic Cash Ledger; no refunds of excess pre-notification payments until appeal disposal; inapplicable to non-tax demands; Chapter XIII applies mutatis mutandis.</description>
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