Section 119 of the CGST Act, 2017: Sums due to be paid not withstanding appeal etc

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 State Bench ²[or Area 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.

Notes –

1. Substituted vide The Finance Act,2023, w.e.f. 1-8-2023 (NN 28/2023-CT dt. 31-7-23). It earlier read as “National or Regional Benches”

2. Omitted vide The Finance Act, 2023, w.e.f. 1-8-2023 (NN 28/2023-CT dt. 31-7-23).