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<h1>Tax Debts Take Priority Over Other Claims Under GST Act; Provisional Attachment Rules Explained in Sections 82 & 83.</h1> Under Section 82 of the GST Act, any tax, interest, or penalty owed by a taxable person is considered a first charge on their property, overriding other laws, including the Insolvency and Bankruptcy Code. Section 83 allows for provisional attachment of property during ongoing proceedings to safeguard government revenue. The Commissioner must carefully assess the necessity for such attachment, ensuring it is not done routinely. Provisional attachments last up to one year unless otherwise directed. Guidelines stipulate due diligence and evidence-based decision-making. Rules 159, 152, and 153 outline procedures for attachment, including handling perishable goods and interests in partnerships.
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