Section 82 of CGST Act,2017 - Tax to be first charge on property

Section 82 of CGST Act,2017 - Tax to be first charge on property

Section 82 of CGST Act,2017 from bare act : Notwithstanding anything to the contrary contained in any law for the time beingin force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, anyamount payable by a taxable person or any other person on account of tax, interest orpenalty which he is liable to pay to the Government shall be a first charge on the property ofsuch taxable person or such person.

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CHAPTER XV

DEMANDS AND RECOVERY

Chapter XV of the CGST Act,2017 covers twelve sections relating toDEMANDS & RECOVERYunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 73 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised forany reasonother thanfraud or anywillful misstatementor suppressionof facts Section 74 :Determinationof tax notpaid or shortpaid orerroneouslyrefunded orinput taxcredit wronglyavailed orutilised byreason offraud or any willfulmisstatementor suppressionof facts Section 75 :Generalprovisionsrelating todeterminationof tax Section 76 :Tax collectedbut not paid toGovernment Section 77 :Taxwrongfullycollected andpaid toCentralGovernmentor StateGovernment Section 78 :Initiation ofrecoveryproceedings Section 79 :Recovery oftax Section 80 :Payment oftax and otheramount ininstallments Section 81 :Transfer ofproperty tobe void incertain cases Section82:Tax to befirst chargeon property Section 83 :Provisionalattachment toprotectrevenue incertain cases Section 84 :Continuationand validationof certainrecoveryproceedings