https://www.taxtmi.com/acts?id=28129 Where an offence under the Himachal Pradesh GST Act is attributable to a company, the company and every person in charge and responsible for its business at the time are deemed guilty and liable to proceedings; persons whose consent, connivance or negligence caused the offence, including directors, managers, secretaries and other officers, are likewise liable. Parallel deeming applies to partners, karta or managing trustees for firms, LLPs, HUFs and trusts, subject to a defence if the person proves lack of knowledge or that all due diligence was exercised. Definitions treat company as including firms and director as partner. en-us Tue, 27 Jun 2017 15:44:29 +0530 Thu, 06 Jul 2017 17:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28129 Where an offence under the Himachal Pradesh GST Act is attributable to a company, the company and every person in charge and responsible for its business at the time are deemed guilty and liable to proceedings; persons whose consent, connivance or negligence caused the offence, including directors, managers, secretaries and other officers, are likewise liable. Parallel deeming applies to partners, karta or managing trustees for firms, LLPs, HUFs and trusts, subject to a defence if the person proves lack of knowledge or that all due diligence was exercised. Definitions treat company as including firms and director as partner. Act-Rules GST - States Tue, 27 Jun 2017 15:44:29 +0530 https://www.taxtmi.com/acts?id=28129