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 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 subsection (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.

Notes:

1. Substituted The Finance Act 2023 dated 31.07.2023 w.e.f. 01.08.2023

For the word:

National Bench or Regional Benches

The following shall be substituted namely:

"Principal Bench"

2. Substituted The Finance Act 2023 dated 31.07.2023 w.e.f. 01.08.2023

For the word:

State Bench or Area Benches

The following shall be substituted namely:

"State Benches"