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of <h1>Individuals in Charge Face Penalties for Company Offences Under Section 137 of Chhattisgarh GST Act 2017</h1> Section 137 of the Chhattisgarh Goods and Services Tax Act, 2017, addresses offences committed by companies. If a company commits an offence under this Act, individuals responsible for the company's operations at the time, including directors, managers, secretaries, or other officers, are deemed guilty and subject to prosecution and penalties. This also applies to partnerships, Limited Liability Partnerships, Hindu Undivided Families, or trusts, with partners or managing trustees held accountable. However, individuals can avoid liability if they demonstrate lack of knowledge or prove due diligence to prevent the offence. A 'company' includes corporate bodies, firms, or associations.
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