https://www.taxtmi.com/acts?id=26175 Offences by companies render the company and every person in charge and responsible for its conduct deemed guilty and liable to prosecution. Officers who consent, connive, or whose negligence causes the offence are separately deemed guilty. Similar deeming provisions apply to partners, karta or managing trustees in firms, LLPs, HUFs and trusts. A person is not liable if he proves lack of knowledge or that he exercised all due diligence to prevent the offence. "Company" includes a firm or association and "director" includes a partner. en-us Sat, 17 Jun 2017 15:00:38 +0530 Fri, 30 Jun 2017 12:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26175 Offences by companies render the company and every person in charge and responsible for its conduct deemed guilty and liable to prosecution. Officers who consent, connive, or whose negligence causes the offence are separately deemed guilty. Similar deeming provisions apply to partners, karta or managing trustees in firms, LLPs, HUFs and trusts. A person is not liable if he proves lack of knowledge or that he exercised all due diligence to prevent the offence. "Company" includes a firm or association and "director" includes a partner. Act-Rules GST - States Sat, 17 Jun 2017 15:00:38 +0530 https://www.taxtmi.com/acts?id=26175