Section 82
Tax to be first charge on property.
GST
DEMANDS AND RECOVERY
Section 82 of Central Goods And Services Tax Act, 2017
Tax to be first charge on property.
82. 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 Governmen
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