Corporate liability extends to persons in charge and officers for GST offences, subject to a due diligence defence. Liability for GST offences extends to persons in charge of and responsible for the company's business who are deemed guilty alongside the company; officers whose consent, connivance or negligence is proved are likewise liable. Firms, LLPs, HUFs and trusts attract analogous treatment, with partners, the karta or managing trustee deemed guilty. A defence exists where the person proves lack of knowledge or that all due diligence was exercised to prevent the offence. Definitions expand 'company' to include firms and associations and treat a firm's 'director' as a partner.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Corporate liability extends to persons in charge and officers for GST offences, subject to a due diligence defence.
Liability for GST offences extends to persons in charge of and responsible for the company's business who are deemed guilty alongside the company; officers whose consent, connivance or negligence is proved are likewise liable. Firms, LLPs, HUFs and trusts attract analogous treatment, with partners, the karta or managing trustee deemed guilty. A defence exists where the person proves lack of knowledge or that all due diligence was exercised to prevent the offence. Definitions expand "company" to include firms and associations and treat a firm's "director" as a partner.
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