Section 119 - Sums due to be paid notwithstanding appeal, etc
Chapter XVIII - Appeals and Revision
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Finin2min Summary - Section in 2 Minutes
Requires sums due under appealed orders to be paid notwithstanding further appeal, except to extent stay/ pre-deposit provisions protect the appellant. No automatic stay beyond statutory protection.
Exact operative text
119. Sums due to be paid notwithstanding appeal, etc.-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.
Paragraph-wise decode
Requires sums due under appealed orders to be paid notwithstanding further appeal, except to extent stay/ pre-deposit provisions protect the appellant. No automatic stay beyond statutory protection.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
After GSTAT order, taxpayer seeks appropriate court protection for disputed balance while paying admitted amount.
Professional alert
File stay request before coercive recovery rather than assuming appeal alone suspends demand.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 119 regulate?
- It regulates sums due to be paid notwithstanding appeal, etc. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.