Section 82
Tax to be first charge on property.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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
(31 of 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.