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of <h1>Tax Debts Have First Claim on Property Under Assam GST Act, Except When Insolvency Code Applies.</h1> Any amount payable by a taxable person or any other person for tax, interest, or penalty under the Assam Goods and Services Tax Act, 2017, shall be a first charge on the property of that person. This provision applies notwithstanding any contrary law, except as otherwise provided in the Insolvency and Bankruptcy Code, 2016.
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