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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Sums Under Kerala GST Ordinance 2017 Must Be Paid Despite Pending Appeals, Per Sections 113 and 117.</h1> Sums due to the government under the Kerala Goods and Services Tax Ordinance, 2017, must be paid even if an appeal is pending before the High Court or Supreme Court. This applies to orders issued by the National or Regional Benches of the Appellate Tribunal, State Bench, or Area Benches under section 113, or by the High Court under section 117. The obligation to pay remains in effect according to the order passed, regardless of any ongoing appeals.