Section 119
Sums due to be paid notwithstanding appeal, etc.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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 of the Appellate Tribunal under sub-section (1) of
section 113 or an order passed by the State Bench 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.