GST Jamku AISums due to be paid notwithstanding appeal, etc.
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 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.
Even if someone appeals to the High Court or the Supreme Court, they still have to pay the money they owe to the government. This is true if the order comes from the [Principal Bench] of the Appellate Tribunal under sub-section (1) of section 113, or if it's from the [State Benches] of the Appellate Tribunal under sub-section (1) of section 113. The same goes for an order from the High Court under section 117. The person must follow the order and pay the amount specified.
Payment Despite Appeals
No matter if you're appealing to the High Court or the Supreme Court, you can't avoid paying the money you owe to the government. This rule applies when there's an order from the [Principal Bench] of the Appellate Tribunal under sub-section (1) of section 113 or an order from the [State Benches] of the Appellate Tribunal under sub-section (1) of section 113. The order could also come from the High Court under section 117. In any case, the person must comply with the order and make the required payment.
Financial Responsibilities During Appeals
Even when someone decides to appeal to the High Court or the Supreme Court, they are still obligated to settle any outstanding payments to the government. This rule is applicable when an order is issued by the [Principal Bench] of the Appellate Tribunal under sub-section (1) of section 113 or by the [State Benches] of the Appellate Tribunal under sub-section (1) of section 113. Additionally, if there's an order from the High Court under section 117, the person must fulfill their financial obligations according to the specified terms.