Corporate liability extends to officers and partners under GST, with a due diligence defence available against prosecution. Section 137 deems a company that commits an offence and every person in charge and responsible for the company's conduct of business to be guilty and liable to proceedings; officers who consented, connived, or whose negligence attributable to the offence are similarly liable. The provision applies mutatis mutandis to partners, members of LLPs, karta and managing trustees. A defence is available if the person proves the offence occurred without their knowledge or despite having exercised all due diligence to prevent it. 'Company' includes firms and associations; 'director' in relation to a firm means a partner.