Section 119 of CGST Act, 2017 – Sums due to be paid notwithstanding appeal, etc.

The Central Goods and Services Tax Act, 2017

Chapter-XVIII Appeals and Revision

Section 119: Sums due to be paid notwithstanding appeal, etc.

119. Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the ¹[Principal Bench] of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the ²[State Benches] of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the High Court under section 117, as the case may be, shall be payable in accordance with the order so passed.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

Amendments:

1. Substituted by Finance Act, 2023 w.e.f. 01.08.2023 [vide Notification No. 28/2023–Central Tax dated 31.07.2023], for the words “National or Regional Benches”.

2. Substituted by Finance Act, 2023 w.e.f. 01.08.2023 [vide Notification No. 28/2023–Central Tax dated 31.07.2023], for the words “State Bench or Area Benches”.