Section 119 of GST – Sums due to be paid notwithstanding appeal, etc

Section 119 of GST – Sums due to be paid notwithstanding appeal, etc. In this GST Section you may find all details for Sums due to be paid notwithstanding appeal, etc as per Revised GST Act 2017. Detailed Analysis of GST Section 119 of GST Act 2017. 

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Section 119 of GST – Sums due to be paid notwithstanding appeal, etc

Statutory Provisions

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 subsection (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.

Analysis and Updates

Introduction

(i) This section provides for payment of sums due pending appeal.

Analysis

(i) The sums due to the Government as a result of an order passed by the Appellate Tribunal or High Court shall be paid notwithstanding the fact that an appeal has been preferred before the High Court or Supreme Court, as the case may be.

Comparative review

Section 35N of the Central Excise Act, 1944

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