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of <h1>Tax Dues Under Goa GST Act, 2017 Take Priority Over Other Claims Except Insolvency Code</h1> Any amount payable by a taxable person or any other person on account of tax, interest, or penalty under the Goa Goods and Services Tax Act, 2017, is a first charge on the property of that person. This provision holds notwithstanding any contrary laws, except as otherwise provided in the Insolvency and Bankruptcy Code, 2016. This means that the government's claim for tax dues takes precedence over other claims on the property of the person liable.
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