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of <h1>Section 137: Company Officers Liable for GST Offences with Consent or Negligence; Exemption Possible with Due Diligence Proof.</h1> Section 137 of the Puducherry Goods and Services Tax Act, 2017, addresses offences committed by companies. If a company commits an offence, individuals responsible for its business conduct at the time are also deemed guilty and liable for punishment. If the offence occurs with the consent, connivance, or negligence of any company officer, such individuals are similarly liable. The same applies to partnerships, Limited Liability Partnerships, Hindu Undivided Families, or trusts, where partners or managing trustees are held accountable. However, individuals can avoid liability by proving lack of knowledge or due diligence in preventing the offence. A 'company' includes firms and associations.
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