https://www.taxtmi.com/acts?id=26554 Section 137 imposes vicarious liability for offences by a company on the company and those in charge at the time, and assigns personal liability to directors, managers, secretaries or officers where the offence occurred with their consent, connivance or negligence; the rule extends mutatis mutandis to firms, LLPs, HUFs and trusts, while preserving a defence for persons who prove lack of knowledge or that they exercised all due diligence to prevent the offence. en-us Sat, 17 Jun 2017 17:24:44 +0530 Sat, 17 Jun 2017 17:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26554 Section 137 imposes vicarious liability for offences by a company on the company and those in charge at the time, and assigns personal liability to directors, managers, secretaries or officers where the offence occurred with their consent, connivance or negligence; the rule extends mutatis mutandis to firms, LLPs, HUFs and trusts, while preserving a defence for persons who prove lack of knowledge or that they exercised all due diligence to prevent the offence. Act-Rules GST - States Sat, 17 Jun 2017 17:24:44 +0530 https://www.taxtmi.com/acts?id=26554