https://www.taxtmi.com/acts?id=27193 Every person in charge of and responsible for a company's business when an offence under the Act is committed, and the company itself, is deemed guilty and liable to prosecution; officers whose consent, connivance or negligence contributed to the offence are likewise liable. The same attribution applies to partners, the karta or managing trustee of firms, LLPs, HUFs and trusts. A defence exists if the person proves lack of knowledge or that they exercised all due diligence to prevent the offence. "Company" includes firms and associations, and a partner is treated as a director. en-us Thu, 22 Jun 2017 18:21:50 +0530 Thu, 22 Jun 2017 18:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27193 Every person in charge of and responsible for a company's business when an offence under the Act is committed, and the company itself, is deemed guilty and liable to prosecution; officers whose consent, connivance or negligence contributed to the offence are likewise liable. The same attribution applies to partners, the karta or managing trustee of firms, LLPs, HUFs and trusts. A defence exists if the person proves lack of knowledge or that they exercised all due diligence to prevent the offence. "Company" includes firms and associations, and a partner is treated as a director. Act-Rules GST - States Thu, 22 Jun 2017 18:21:50 +0530 https://www.taxtmi.com/acts?id=27193