Section 119 of GST Act: Sums due to be paid notwithstanding appeal

Amended and updated notes on section 119 of CGST Act, 2017. Discussion on provisions and rules related to sums due to be paid notwithstanding appeal, etc.

Amended and updated notes on section 119 of CGST Act, 2017. Detail discussion on provisions and rules related to sums due to be paid notwithstanding appeal, etc.

Chapter XVIII (Sections 107121) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to appeals and revision. Section 119 of CGST 2017 provides for sums due to be paid notwithstanding appeal, etc.

Recently, we have discussed in detail section 118 (Appeal to Supreme Court) of CGST Act 2017. Today, we learn the provisions of section 119 of Central GST Act 2017.

Section 119 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. This notification was come into force from 1st July, 2017 i.e. the commencement date of section 119 is 1-7-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XVIII
Chapter NameAppeals and Revision
Section No.119
Section NameSums due to be paid notwithstanding appeal, etc.
Updated 2024 EditionGST Law Book PDF

Section 119 of Central GST – Sums due to be paid notwithstanding appeal, etc.1

Section 119 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017.

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.

  1. Section 119 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017-Central Tax, G.S.R. 658(E), dated 28.06.2017. ↩︎

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