Attachment of bank account by GST Authorities- Important Judgments

Extract of Section 82 and 83 of CGST Act, 2017

Tax to be First Charge on Property 

82. Notwithstanding anything to the contrary contained in any law for the time being in force, save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, any amount payable by a taxable person or any other person on account of tax, interest or penalty which he is liable to pay to the Government shall be a first charge on the property of such taxable person or such person.

Provisional attachment to protect revenue in certain cases

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