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 [Principal Bench]187 of the Appellate Tribunal under sub-section (1) of
section 113 or an order passed by the [State Benches]188, 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.
187. Substituted for the words "National Bench or Regional Benches" by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2023 (U.P. Act No. 14 of 2023) Published Vide Notification No. 420(2)/LXXIX-V-1-2023-1(ka)-13-2023 Dated Lucknow, August 21, 2023 188. Substituted for the Words "State Bench or Area Benches " by The Uttar Pradesh Goods and Services Tax (Amendment) Act, 2023 (U.P. Act No. 14 of 2023) Published Vide Notification No. 420(2)/LXXIX-V-1-2023-1(ka)-13-2023 Dated Lucknow, August 21, 2023