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of <h1>Rajasthan GST Act: Government's Tax Claims Take Priority on Debtor's Property, Except Under Insolvency and Bankruptcy Code.</h1> Under Section 82 of the Rajasthan Goods and Services Tax Act, 2017, any tax, interest, or penalty owed by a taxable person or any other person to the government is established as a first charge on their property. This provision takes precedence over any other conflicting laws, except as specified in the Insolvency and Bankruptcy Code, 2016. This means that the government's claim for unpaid taxes has priority over other claims on the debtor's property.
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