Section 119, Central Goods and Services Tax Act, 2017 — Sums due to be paid notwithstanding appeal, etc

119Sums due to be paid notwithstanding appeal, etc.

Section 119 · Chapter XVIII · pages 96–97 of the Act

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 ³[Principal Bench] of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the ¹[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.

Page 96

³ Subs. s. 154, ibid., for “National or Regional Benches” (w.e.f. 1-8-2023).

Page 97

¹ Subs. by Act 8 of 2023, s. 154, for “State Bench or Area Benches” (w.e.f. 1-8-2023).

Section 119 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.