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<h1>Tax Liabilities Must Be Paid Despite Appeals Under Section 119 of Punjab GST Act 2017</h1> Sums owed to the government under orders from the National or Regional Benches of the Appellate Tribunal, State or Area Benches of the Appellate Tribunal, or the High Court must be paid even if an appeal is filed to the High Court or Supreme Court. This requirement is outlined in Section 119 of the Punjab Goods and Services Tax Act, 2017, ensuring that tax liabilities are settled in accordance with tribunal or court orders despite ongoing appeals.