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<h1>Tax Obligations Are First Charge on Property Under MP GST Act 2017, Except in Insolvency Cases</h1> Any amount payable by a taxable person or any other person for tax, interest, or penalty under the Madhya Pradesh Goods and Services Tax Act, 2017, is a first charge on the property of that person. This provision takes precedence over any conflicting laws, except as provided in the Insolvency and Bankruptcy Code, 2016.