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.”:

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 Principal Bench of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the State Bench or Area Benches 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. [Note 1 (a) & (b)]

Amendments History:

1. Amendments made vide the Finance Act, 2023, followed with Central Tax 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”.

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Note: The CGST Act 2017 has been notified vide GOI Notification dt. 12/04/2017, which has subsequently been amended through CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020, Finance Act 2021, Finance Act 2022, Finance Act 2023, CGST Amendment Act 2023, including various Notifications issued by the Govt./ CBIC from time to time, relating to the commencement dates of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required. Information on this page is a Section-wise compilation of the Amendments made by various Notifications issued by CBIC from time to time, with best possible efforts for accuracy. In any case, E&OE. For official/ updated information, please visit CBIC website.