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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>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.</description>
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      <description>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.</description>
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