Chapter XVIII - Appeals and revision
Section 119
Section 119: Sums due to be paid notwithstanding appeal
An appeal to the High Court or Supreme Court does not by itself displace sums due under the specified Tribunal or High Court order.
On this page
Need advice on Section 119?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Relevant orders
The section covers orders of the Principal Bench, State Benches and High Court as specified.
Continuing payment
Government dues under the order remain payable according to that order despite a higher appeal.
Separate relief
Any suspension of payment would need an applicable separate legal basis or order; do not infer it from filing alone.
Relevant orders
The section covers orders of the Principal Bench, State Benches and High Court as specified.
Continuing payment
Government dues under the order remain payable according to that order despite a higher appeal.
Separate relief
Any suspension of payment would need an applicable separate legal basis or order; do not infer it from filing alone.
Practical checklist
Do
- Read the operative payment direction.
- Identify sums due under the specific order.
- Seek case-specific relief if payment is disputed during further appeal.
Frequently asked questions
Does filing a Supreme Court appeal automatically stop payment?
No. Section 119 says the specified sums remain payable notwithstanding the higher appeal.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026