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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Government Holds First Charge on Property for Tax Dues Under Punjab GST Act, 2017, Over Other Creditors</h1> Under the Punjab Goods and Services Tax Act, 2017, any amount owed by a taxable person or any other person for tax, interest, or penalty is considered a first charge on their property. This provision applies 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 recovering dues from the property of the person liable for the tax.
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