Sums due to be paid notwithstanding appeal, etc
Section 119, CGST Act
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Section 119 requires sums due under an order of the Appellate/Revisional Authority or Tribunal to be paid notwithstanding a further appeal, unless recovery is stayed.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Amounts due under an appellate order must be paid even if a further appeal is filed, unless recovery is stayed – filing the next appeal with its pre-deposit is what secures the stay.
How this provision is built
The skeleton, clause by clause — useful when a notice cites a specific sub-clause.
The exact words of the law
555 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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(1) of section 113 or an order passed by the 2 [State 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.
What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2023-08-01 · Substituted
28/2023 – CT
Substituted ( w.e.f. 1st August, 2023 vide Notification No. 28/2023 – CT dated 31st July, 2023 . ) by s. 154 of The Finance Act 2023 (No. 8 of 2023).
2023-08-01 · Substituted
28/2023 – CT
Substituted ( w.e.f. 1st August, 2023 vide Notification No. 28/2023 – CT dated 31st July, 2023. ) by s. 154 of The Finance Act 2023 (No. 8 of 2023).
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Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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