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of <h1>Tax Payments Required Even if Appeal Pending: Orders Under Sections 113 & 117 Must Be Adhered To</h1> Sums due to the government under the Gujarat Goods and Services Tax Act, 2017, must be paid even if an appeal is pending in the High Court or Supreme Court. This requirement applies to orders issued by the National or Regional Benches of the Appellate Tribunal under section 113, as well as orders from the State Bench, Area Benches, or the High Court under section 117. Payment must be made in accordance with the issued order, regardless of any ongoing appeals.
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