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GST payment obligation under appellate orders continues despite further appeal to higher courts. Sums due to the Government under specified orders of the Appellate Tribunal or the High Court remain payable in accordance with those orders, notwithstanding that an appeal has been preferred to the High Court or the Supreme Court. The provision applies to orders passed by the Principal Bench or State Benches of the Appellate Tribunal under section 113(1), and to orders passed by the High Court under section 117.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST payment obligation under appellate orders continues despite further appeal to higher courts.
Sums due to the Government under specified orders of the Appellate Tribunal or the High Court remain payable in accordance with those orders, notwithstanding that an appeal has been preferred to the High Court or the Supreme Court. The provision applies to orders passed by the Principal Bench or State Benches of the Appellate Tribunal under section 113(1), and to orders passed by the High Court under section 117.
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