THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
DEMANDS AND RECOVERY
Section 82:
Tax
to be first charge on property.
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.