21 September 2021
Payment of full disputed amount ..... As per Sec. 119 of CGST act.... " Notwithstanding that an appeal has been preferred to the High Court or the Supreme Court, sums due to the Government as a result of an order passed by the National or Regional Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the State Bench or Area Benches of the Appellate Tribunal under sub-section (1) of section 113 or an order passed by the High Court under section 117, as the case may be, shall be payable in accordance with the order so passed."
> Appeal to Appellate Authority - 10% of the dispute amount > Appeal to Appellate Tribunal - 20% of the dispute amount (in addition to 10% already paid to Appellate Authority) > Appeal to High Court - Full amount as ordered by Tribunal > Appeal to Supreme Court - Full amount as ordered by High Court
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