Sums due to be paid notwithstanding appeal before High Court or Supreme Court

Sums due to be paid notwithstanding appeal before High Court or Supreme Court :

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 – section 119 of CGST Act.

Of course, High Court and Supreme Court can grant stay in appropriate cases, in their inherent powers.