CGST Section 119: Sums due to be Paid Notwithstanding Appeal, etc.

Provisions under Section 119 of the CGST Act 2017 relating to “Sums due to be Paid Notwithstanding Appeal, etc.”:

Section 119: Sums due to be Paid Notwithstanding Appeal, etc. (CHAPTER XVIII: APPEALS AND REVISION) [*1]

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 Principal Bench [*2(a)] of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the State Benches [*2(b)] 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 (History of Amendments in Bare Text):

1. CGST Section 119 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.

2. Amendments vide section 154 of the Finance Act, 2023, followed with Notification 28/2023 on commencement date of 01/08/2023:

(a) the text “National or Regional Benches”, substituted with the text “Principal Bench”.

(b) the text “State Bench or Area Benches”, substituted with the text “State Benches”.