Section 119 – Sums Due to Be Paid Notwithstanding Appeal, etc
Section 119 of CGST Act, 2017 – Sums Due to Be Paid Notwithstanding Appeal, etc. Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 119 Section 119 clarifies that tax, interest, penalty, fee or any other amount payable under GST continues to remain payable even if an appeal or other proceeding is pending. The section protects government revenue and prevents automatic suspension of recovery merely because an appeal is filed. 2. Statutory Provision – Section 119 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 under this Act shall be payable in accordance with the order so passed. 3. Meaning of the Provision This section means: Filing of appeal does not automatically stay recovery Tax dues remain legally payable Recovery can continue unless stay is granted under law An appea...