Corporate liability under GST: company and responsible officers can be prosecuted where consent, connivance or negligence exists. A company and every person who was in-charge of or responsible to the company for conduct of its business may be proceeded against and punished for ... Summary
Corporate liability under GST: company and responsible officers can be prosecuted where consent, connivance or negligence exists.
A company and every person who was in-charge of or responsible to the company for conduct of its business may be proceeded against and punished for offences committed by the company while that person supervised the affairs. If a company's offence is committed with the consent or connivance of, or attributable to negligence of, any officer, that officer shall be deemed guilty of the offence and liable to be proceeded against and punished accordingly.
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