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of <h1>Tax Dues Under Puducherry GST Act, 2017 Take Priority Over Others, Except in Insolvency Cases</h1> Any amount payable by a taxable person or any other person due to tax, interest, or penalty under the Puducherry Goods and Services Tax Act, 2017, is a first charge on the property of that person. This provision holds notwithstanding any other law, except as provided in the Insolvency and Bankruptcy Code, 2016. This means that the government has priority over other creditors in claiming dues from the property of the person liable to pay tax.
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