Vicarious liability for corporate GST offences extends to responsible officers and partners, subject to a due diligence defence. Where a company commits an offence under the Act, the person in charge and responsible for the company's conduct of business is deemed guilty alongside the company; officers whose consent, connivance or negligence contributed to the offence are likewise liable. The provision applies mutatis mutandis to partnership firms, LLPs, HUFs and trusts by deeming partners, the karta or managing trustee guilty. A defence exists where such persons prove absence of knowledge or that they exercised all due diligence to prevent the offence. 'Company' includes firms and associations and a partner is treated as a 'director' for these purposes.