THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
APPEALS AND REVISION
Section 119: 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 1[Principal Bench]
[helldodold[National or Regional Benches]helldod] of the
Appellate Tribunal
under sub-section (1) of
section 113 or an
order passed by the 1[State Benches]
[helldodold[State Bench or Area Benches]helldod] of the
Appellate Tribunal under
subsection (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.
1. Substituted Vide: Section 154 of Finance Act 2023 vide Notification No. 28/2023 – Central Tax (w.e.f. 01.08.2023)