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CHAPTER XVIII - APPEALS AND REVISION
Section 107 - Appeals to Appellate...
Section 108 - Powers of Revisional...
Section 109 - Constitution of Appe...
Section 110 - President and Member...
Section 111 - Procedure before App...
Section 112 - Appeals to Appellate...
Section 113 - Orders of Appellate ...
Section 114 - Financial and admini...
Section 115 - Interest on refund o...
Section 116 - Appearance by author...
Section 117 - Appeal to High Court...
Section 118 - Appeal to Supreme Co...
Section 119 - Sums due to be paid ...
Section 120 - Appeal not to be fil... Section 121 - Non appealable decis...Section 119 - Sums due to be paid notwithstanding appeal, etc
https://www.gstgyaan.com/section-119-of-the-cgst-act-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 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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