Section 119 of CGST Act: Sums Due to Be Paid Notwithstanding Appeal
Updated: 15 September 2026
Section 119 of the Central Goods and Services Tax Act, 2017 deals with payment of sums due to the Government after specified appellate orders. Filing a further appeal to the High Court or Supreme Court does not, by itself, make the amount under the relevant order non-payable.
Current text of Section 119
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 Principal Bench of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the 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.
Meaning and effect of Section 119
The opening word "Notwithstanding" gives Section 119 an overriding operation for the situation expressly covered by the provision. Where an amount is due to the Government because of the specified order, the mere filing of a further appeal does not automatically suspend the obligation to pay that amount.
The provision refers to orders under Section 113 made by the Principal Bench or State Benches of the Appellate Tribunal and to an order of the High Court under Section 117. It operates when a further appeal has been preferred to the High Court or the Supreme Court, as applicable.
Finance Act, 2023 amendment
Section 154 of the Finance Act, 2023 updated the Appellate Tribunal terminology in Section 119. With effect from 1 August 2023, "National or Regional Benches" was replaced by "Principal Bench", and "State Bench or Area Benches" was replaced by "State Benches". The older wording appearing in earlier versions of this page is therefore no longer current.
Related CGST Act provisions
| Provision | Relevance |
|---|---|
| Section 112 | Appeals to the Appellate Tribunal. |
| Section 113 | Orders of the Appellate Tribunal referred to in Section 119. |
| Section 117 | Appeal to the High Court and High Court orders referred to in Section 119. |
| Section 118 | Appeal to the Supreme Court. |
| Section 120 | Monetary limits and circumstances in which departmental appeals may not be filed. |
| Section 121 | Non-appealable decisions and orders. |
Official legal resources
For the authoritative Act and updated GST material, consult the official India Code and CBIC GST Acts resources. For procedural material relating to appeals, see the CBIC Appeals and Revision Rules.