Vicarious liability extends to officers and responsible persons for corporate GST offences; defence available for due diligence. Section 137 imposes vicarious liability where a company commits an offence: persons in charge and responsible for the company are deemed guilty alongside the company. Directors, managers, secretaries or other officers are liable if the offence occurred with their consent, connivance or attributable negligence. Partners, the karta of an HUF and managing trustees are similarly liable, with officer liability principles applying mutatis mutandis. A defence exists if the person proves lack of knowledge or that all due diligence was exercised. 'Company' includes firms and associations; partner equates to 'director' for a firm.