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<h1>Sums under Maharashtra GST Act 2017 must be paid despite appeals, as per sections 113 and 117 orders.</h1> Sums due to the government under the Maharashtra Goods and Services Tax Act, 2017, must be paid despite any ongoing appeals to the High Court or Supreme Court. This obligation arises from orders issued by the National or Regional Benches of the Appellate Tribunal, State or Area Benches of the Appellate Tribunal, or the High Court, as specified in section 113 or section 117. The payment must be made in accordance with the respective order, regardless of the appeal status.