Section 82 of CGST Act, 2017 : Section 82: Tax To Be First Charge On Property

CGST Act, 2017

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Explanation using Example

Imagine a company, ABC Ltd., which owes a significant amount of Goods and Services Tax (GST) to the government, including interest and penalties. Despite various recovery efforts, the company fails to pay its dues. Meanwhile, ABC Ltd. also has debts to other creditors, such as banks and suppliers. According to Section 82 of The Central Goo...

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