https://www.taxtmi.com/acts?id=27852 Offences by a company render both the company and every person in charge of its business at the time of the offence deemed guilty and liable to prosecution. Officers such as directors, managers or secretaries are also deemed guilty where the offence was committed with their consent or connivance or due to their negligence. Equivalent deeming liability applies to partners, the karta or managing trustees for firms, LLPs, HUFs and trusts. Exemption is available if the person proves lack of knowledge or that all due diligence was exercised to prevent the offence. en-us Mon, 26 Jun 2017 14:49:30 +0530 Mon, 26 Jun 2017 14:49:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27852 Offences by a company render both the company and every person in charge of its business at the time of the offence deemed guilty and liable to prosecution. Officers such as directors, managers or secretaries are also deemed guilty where the offence was committed with their consent or connivance or due to their negligence. Equivalent deeming liability applies to partners, the karta or managing trustees for firms, LLPs, HUFs and trusts. Exemption is available if the person proves lack of knowledge or that all due diligence was exercised to prevent the offence. Act-Rules GST - States Mon, 26 Jun 2017 14:49:30 +0530 https://www.taxtmi.com/acts?id=27852