Section 82 of GST – Tax to be first charge on property Detailed Analysis .We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 82-Tax to be first charge on property. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 82 of GST Act 2017 – Tax to be first charge on property , gst all sections and definitions. Now Check more details from below…..
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.