SUMS DUE TO BE PAID NOTWITHSTANDING APPEAL, ETC - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

16. SUMS DUE TO BE PAID NOTWITHSTANDING APPEAL, ETC Section 119 of the CGST Act, 2017 stipulates that the Amount of tax, interest, penalty etc. due as payable, as a result of an order passed by the Principal Bench of the Appellate Tribunal under Sub-section (1) of Section 113 or an order passed by the State Benches of the Appellate Tribunal under Sub-section (1) of Section 113 or an order passed by the High Court under Section 117 (if appealed to Supreme Court), as the case may be, shall be payable in accordance with the order so passed, irrespective of the fact that an appeal has been preferred before High Court or Supreme Court.