https://www.taxtmi.com/acts?id=27089 Offences by a company render the company and every person in charge of and responsible for its business liable to be proceeded against and punished; officers whose consent, connivance or negligence contributed to the offence are similarly liable. The rule applies mutatis mutandis to partnership firms, LLPs, HUFs and trusts, deeming partners, the karta or managing trustee guilty. A person is not liable if he proves lack of knowledge or that he exercised all due diligence to prevent the offence. "Company" includes firms and associations of individuals; a partner is treated as a director for these purposes. en-us Thu, 22 Jun 2017 16:35:33 +0530 Sat, 01 Jul 2017 14:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27089 Offences by a company render the company and every person in charge of and responsible for its business liable to be proceeded against and punished; officers whose consent, connivance or negligence contributed to the offence are similarly liable. The rule applies mutatis mutandis to partnership firms, LLPs, HUFs and trusts, deeming partners, the karta or managing trustee guilty. A person is not liable if he proves lack of knowledge or that he exercised all due diligence to prevent the offence. "Company" includes firms and associations of individuals; a partner is treated as a director for these purposes. Act-Rules GST - States Thu, 22 Jun 2017 16:35:33 +0530 https://www.taxtmi.com/acts?id=27089