https://www.taxtmi.com/acts?id=29300 Section 137 deems a company that commits an offence and every person in charge and responsible for the company's conduct of business to be guilty and liable to proceedings; officers who consented, connived, or whose negligence attributable to the offence are similarly liable. The provision applies mutatis mutandis to partners, members of LLPs, karta and managing trustees. A defence is available if the person proves the offence occurred without their knowledge or despite having exercised all due diligence to prevent it. "Company" includes firms and associations; "director" in relation to a firm means a partner. en-us Mon, 03 Jul 2017 16:10:27 +0530 Mon, 03 Jul 2017 16:10:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29300 Section 137 deems a company that commits an offence and every person in charge and responsible for the company's conduct of business to be guilty and liable to proceedings; officers who consented, connived, or whose negligence attributable to the offence are similarly liable. The provision applies mutatis mutandis to partners, members of LLPs, karta and managing trustees. A defence is available if the person proves the offence occurred without their knowledge or despite having exercised all due diligence to prevent it. "Company" includes firms and associations; "director" in relation to a firm means a partner. Act-Rules GST - States Mon, 03 Jul 2017 16:10:27 +0530 https://www.taxtmi.com/acts?id=29300