Chapter XVII (Sections 107-121) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to advance ruling. Section 119 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Sums due to be paid notwithstanding appeal, etc. under CGST Act 2017.
Recently, we have discussed in detail section 118 (i.e. Appeal to Supreme Court) of CGST Act 2017. Today, we learn the provisions of section 119 of the CGST Act 2017. Complete Details of CGST Section 119 – Sums due to be paid notwithstanding appeal, etc. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 119 of CGST Act 2017
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. In this note, you will learn detail of the provisions of section 119 of CGST Act 2017 read with Central GST Rules 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.