Section 119 makes clear that a further appeal does not of itself suspend payment of what a Tribunal or High Court order requires.
Key points
- Under section 119 of the CGST Act, 2017, notwithstanding an appeal to the High Court or Supreme Court, sums due to the Government under an order of the Principal Bench or a State Bench of the Tribunal, or of the High Court, are payable in accordance with that order.
The provisions
119Sums due to be paid notwithstanding appeal
Statutory text
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 1[Principal Bench] of the Appellate Tribunal under sub-section (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.
*Enforced w.e.f . 1st July, 2017.
1. 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).
2. 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).
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Does a GST appeal to the High Court stop recovery?
- Not by itself. Section 119 of the CGST Act requires payment under the Tribunal's order unless the court stays it.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The appellant must seek a stay from the High Court or Supreme Court to avoid recovery.