Corporate liability for offences: companies and responsible officers can be prosecuted under GST unless due diligence is proved. Corporate liability under the GST Act deems the company and persons in charge of its business guilty when the company commits an offence; officers whose consent, connivance or negligence contributed to the offence are also liable. The rule extends to partners, the karta of a HUF and managing trustees for firms, LLPs, HUFs and trusts. A person is not liable if they prove the offence occurred without their knowledge or that they exercised all due diligence to prevent it. 'Company' includes firms and associations; 'director' for a firm means 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 for offences: companies and responsible officers can be prosecuted under GST unless due diligence is proved.
Corporate liability under the GST Act deems the company and persons in charge of its business guilty when the company commits an offence; officers whose consent, connivance or negligence contributed to the offence are also liable. The rule extends to partners, the karta of a HUF and managing trustees for firms, LLPs, HUFs and trusts. A person is not liable if they prove the offence occurred without their knowledge or that they exercised all due diligence to prevent it. "Company" includes firms and associations; "director" for a firm means a partner.
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