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

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:

Section 119 of CGST Act 2017: Sums due to be Paid Notwithstanding Appeal, etc. (CHAPTER XVIII – APPEALS AND REVISION)

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.

Amendments History:

1. CBEC notifies 1st July 2017 as the Commencement date for Section 119 of the CGST Act 2017, vide Notification 9/2017 Central Tax.

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Govt. has notified the CGST Act, 2017 on 12th April, 2017, which has subsequently been amended through the CGST (Extension to J&K) Act 2017, Finance Act 2018, CGST Amendment Act 2018, Finance (No. 2) Act 2019, Finance Act 2020, Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance 2020. Further, CBEC/ CBIC has also issued various Notifications from time to time, relating to the commencement date of various Sections/ Provisions in the respective CGST/ Amendment Acts, wherever required.

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