https://www.taxtmi.com/article/detailed?id=17405 GST dues secured by a statutory first charge under section 82 of the CGST Act do not acquire secured-creditor status in corporate insolvency. Section 82 is subject to the Insolvency and Bankruptcy Code, which governs claim treatment, priority and distribution. Government tax claims are dealt with under the insolvency distribution waterfall and cannot be elevated to secured claims solely by reason of a statutory charge. Additional tax liabilities created through scrutiny during the moratorium may be rejected from the insolvency claim process. en-us Tue, 15 Sep 2026 08:34:32 +0530 Tue, 15 Sep 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17405 GST dues secured by a statutory first charge under section 82 of the CGST Act do not acquire secured-creditor status in corporate insolvency. Section 82 is subject to the Insolvency and Bankruptcy Code, which governs claim treatment, priority and distribution. Government tax claims are dealt with under the insolvency distribution waterfall and cannot be elevated to secured claims solely by reason of a statutory charge. Additional tax liabilities created through scrutiny during the moratorium may be rejected from the insolvency claim process. Articles Goods and Services Tax - GST Tue, 15 Sep 2026 08:34:32 +0530 https://www.taxtmi.com/article/detailed?id=17405