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of <h1>Section 137 of Gujarat GST Act 2017: Company Offences and Liability for Responsible Individuals, Directors, and Partners.</h1> Section 137 of the Gujarat Goods and Services Tax Act, 2017 addresses offences committed by companies. If a company commits an offence, individuals responsible for the company's business operations at the time are deemed guilty and subject to penalties. Additionally, if the offence involves consent, connivance, or negligence by any company officer, such as a director or manager, they are also deemed guilty. For partnerships, LLPs, Hindu Undivided Families, or trusts, the responsible partner or trustee is similarly liable. However, individuals can avoid liability by proving lack of knowledge or due diligence in preventing the offence.
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