Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>Gujarat GST Act 2017: Tax, interest, or penalty is first charge on property, except under Insolvency and Bankruptcy Code 2016.</h1> Under the Gujarat Goods and Services Tax Act, 2017, any tax, interest, or penalty owed by a taxable person or any other individual to the government is established as the first charge on their property. This provision takes precedence over any conflicting laws, except as otherwise specified in the Insolvency and Bankruptcy Code, 2016.