TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Individuals in Companies Liable for Offences Under West Bengal GST Act, 2017, Unless Due Diligence Proven</h1> Under the West Bengal Goods and Services Tax Act, 2017, when a company commits an offence, individuals responsible for the company's business conduct are deemed guilty and subject to penalties. If the offence involves consent, connivance, or negligence by a director or officer, they are also held accountable. This applies similarly to partnerships, Limited Liability Partnerships, Hindu Undivided Families, or trusts, implicating partners or managing trustees. However, individuals can avoid liability by proving a lack of knowledge or due diligence to prevent the offence. The term 'company' includes firms and associations, and 'director' refers to a firm partner.
TaxTMI 
TaxTMI 
