Yes. 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 Tribunal or an order passed by the High Court, as the case may be, shall be payable in accordance with the order so passed.
(ICAI FAQ PUBLICATIONS 06-09-2017 Sums due to be paid notwithstanding appeal, etc. : FAQ NO. 63)