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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>First charge on property secures GST liabilities, interest and penalties over other laws, subject to insolvency law.</h1> Amounts payable by a taxable person for tax, interest or penalty under the Rajasthan GST regime constitute a first charge on that person's property, taking priority notwithstanding contrary law, but subject to the Insolvency and Bankruptcy Code exception.

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