Section 119 of CGST Act

Sums due to be paid notwithstanding 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 National or Regional Benches Principal Bench of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the State Bench or Area Benches 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.

Substituted by the Finance Act, 2023, w.e.f. 1-8-2023.