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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Individuals Responsible for Company Offences Under Arunachal Pradesh GST Act, 2017 Face Penalties; Liability Exceptions Available</h1> Under the Arunachal Pradesh Goods and Services Tax Act, 2017, if a company commits an offence, individuals responsible for the company's business operations at that time are deemed guilty and subject to punishment. If the offence is due to the consent, connivance, or negligence of any company officer, such individuals are also deemed guilty. This applies similarly to partnerships, LLPs, Hindu Undivided Families, or trusts, implicating partners, kartas, or managing trustees. However, individuals can avoid liability by proving lack of knowledge or due diligence to prevent the offence. A 'company' includes any corporate body or association, and a 'director' includes partners in a firm.
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