Section 119 of CGST Act 2017: Sums due to be Paid Notwithstanding Appeal, etc.

Section 119 of CGST Act 2017: Sums due to be Paid Notwithstanding Appeal, etc.

Provisions under Section 119 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Sums due to be Paid Notwithstanding Appeal, etc.”, are as under:

Section 119 of CGST Act 2017: Sums due to be Paid Notwithstanding Appeal, etc. (CHAPTER XVIII – APPEALS AND REVISION)

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.

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The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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