Section 82 of CGST Act - Tax to be first charge on property

82. Tax to be first charge on property.[1]

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.

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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CHAPTER XV - DEMANDS AND RECOVERY

Section 82 of CGST Act - Tax to be first charge on property