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Section 119 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XVIII, Appeals and Revision

At a glance

Bars, duties and time limits

  • 119Sums under Principal or State Bench orders under section 113(1), or High Court orders under section 117, must be paid according to the order notwithstanding an appeal to the High Court or Supreme Court.

Procedure, powers and definitions

  • 119The law does not settle here the effect of a court order staying the challenged order or recovery.

A High Court or Supreme Court appeal does not itself displace the requirement to pay sums under the specified Tribunal or High Court order. Payment follows the order despite the further appeal. The section names Principal and State Bench orders and High Court appeal judgments, but does not explain the effect of a separate court order staying operation or recovery.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 119, verbatim (show)

Section 119

* Section 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 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).

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Scope and the wording in force the section as a whole

Questions to answer on the file2 questions
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The appeal preferred to the High Court or the Supreme Court 119, opening words

Questions to answer on the file2 questions
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The order as a result of which sums are due, and their payment 119, the three limbs and the closing words

Questions to answer on the file4 questions
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Amendment history

The CBIC text carries 2 footnotes. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 119 as footnoted in the CBIC text
NoteChange
1Substituted (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][3]
2Substituted (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][3]
Provisions connected to Section 119
ProvisionConnectionWords that tie them
Section 113this provision requires Section 113119 "an order passed by the Principal Bench of the Appellate Tribunal under sub-section (1) of section 113"
Section 117this provision requires Section 117119 "an order passed by the High Court under section 117"
Section 109this provision requires Section 109119 "the Principal Bench of the Appellate Tribunal" and "the State Benches of the Appellate Tribunal", both constituted under section 109
Section 117Section 117 overridden by this provision119 "Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court... shall be payable in accordance with the order so passed"
Section 118Section 118 overridden by this provision119 "Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court"

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Notifications (1)

NumberDateSubject
Notification No. 92/2020-Central Tax22 December 2020Seeks to bring into force Sections 119, 120, 121, 122, 123, 124, 126, 127 and 131 of Finance Act, 2020 (12 of 2020).

Unsettled questions

The words of section 119 do not answer this question. Where one decides a matter on the file, the answer depends on the position taken on it.

  1. The section makes sums payable in accordance with the order notwithstanding that an appeal has been preferred, and says nothing about an order of the High Court or the Supreme Court staying the operation of the order appealed against, or staying recovery. It does not say whether such a stay displaces the words "shall be payable", nor what the position is while an application for a stay is pending.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 119. Sums due to be paid notwithstanding appeal, etc". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 2. Retrieved 17 September 2026.
  2. The Finance Act, 2023. Cited in CBIC footnotes 1 and 2.
  3. Notification No. 28/2023-Central Tax, dated 31 July 2023: Seeks to notify the provisions of sections 137 to 162 of the Finance Act, 2023 (8 of 2023). Cited in CBIC footnotes 1 and 2.

External links