https://www.taxtmi.com/acts?id=28598 Where a company commits an offence under the Act, the person in charge and responsible for the company's conduct of business is deemed guilty alongside the company; officers whose consent, connivance or negligence contributed to the offence are likewise liable. The provision applies mutatis mutandis to partnership firms, LLPs, HUFs and trusts by deeming partners, the karta or managing trustee guilty. A defence exists where such persons prove absence 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" for these purposes. en-us Thu, 29 Jun 2017 17:52:23 +0530 Thu, 29 Jun 2017 17:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28598 Where a company commits an offence under the Act, the person in charge and responsible for the company's conduct of business is deemed guilty alongside the company; officers whose consent, connivance or negligence contributed to the offence are likewise liable. The provision applies mutatis mutandis to partnership firms, LLPs, HUFs and trusts by deeming partners, the karta or managing trustee guilty. A defence exists where such persons prove absence 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" for these purposes. Act-Rules GST - States Thu, 29 Jun 2017 17:52:23 +0530 https://www.taxtmi.com/acts?id=28598