Section 82 of CGST Act
Section 82 of CGST Act provide for that tax to be the first charge on property. This provision override any contrary provision contained in any law but subject to bankruptcy code.
“Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person.”
(As given in CGST Act)
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