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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Individuals Liable for Company Offences Under Orissa GST Act 2017; Prove Due Diligence to Avoid Penalties.</h1> When a company commits an offence under the Orissa Goods and Services Tax Act, 2017, individuals responsible for the company's business conduct at the time are deemed guilty and subject to penalties. If the offence is due to consent, connivance, or negligence by any director, manager, secretary, or officer, they are also liable. For partnerships, LLPs, Hindu Undivided Families, or trusts, the responsible partner, karta, or managing trustee is similarly accountable. However, individuals can avoid liability by proving lack of knowledge or due diligence to prevent the offence. The term 'company' includes firms and associations, and 'director' refers to a firm partner.
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