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

Section 119 : “Sums due to be Paid Notwithstanding Appeal, etc.” (CGST Act, 2017)

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:

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

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