Section - 119, Sums due to be paid notwithstanding appeal (CGST ACT, 2017)
Section - 119, Sums due to be paid notwithstanding appeal (CGST ACT, 2017)
Sums due to be paid notwithstanding appeal, etc.
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 *14*[Principal Bench] of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the *15*[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.
Notes:-
*14*. Substituted vide The Finance Act, 2023 dated 31.03.2023, notified through Notification No. 28/2023 – CT dated 31.07.2023 - Brought into force w.e.f. 01.08.2023, prior to its substitution, it was read as: "National or Regional Benches".
*15*. Substituted vide The Finance Act, 2023 dated 31.03.2023, notified through Notification No. 28/2023 – CT dated 31.07.2023 - Brought into force w.e.f. 01.08.2023, prior to its substitution, it was read as: "State Bench or Area Benches".
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