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of <h1>Section 82 of Arunachal Pradesh GST Act Prioritizes Tax Claims Over Other Property Claims, Except Under Insolvency Code.</h1> Section 82 of the Arunachal Pradesh Goods and Services Tax Act, 2017, establishes that any amount payable by a taxable person or any other person, including tax, interest, or penalty, is a first charge on their property. This provision takes precedence over any conflicting laws, except as provided in the Insolvency and Bankruptcy Code, 2016. This ensures that the government's claim for unpaid taxes or related dues is prioritized over other claims on the property of the liable person.
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