Section 119 - Sums due to be paid notwithstanding appeal, etc

119. Sums due to be paid notwithstanding appeal, etc.[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 [2][Principal Bench] of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the [3][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.

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

[2] Substituted for words “National or Regional Benches” by section 154(a) of The Finance Act, 2023 dt. 31-03-2023 and made effective from 01-08-2023 by Notification No. 28/2023-Central Tax dt. 31-07-2023.

[3] Substituted for words “State Bench or Area Benches” by section 154(b) of The Finance Act, 2023 dt. 31-03-2023 and made effective from 01-08-2023 by Notification No. 28/2023-Central Tax dt. 31-07-2023.

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CHAPTER XVIII - APPEALS AND REVISION

Section 119 - Sums due to be paid notwithstanding appeal, etc