https://www.taxtmi.com/acts?id=29356 Where a company commits a GST offence, the company and every person in charge of and responsible for its business at the time are deemed guilty and liable; officers are also liable if the offence occurred with their consent, connivance or negligence. Similar deeming liability applies to partners, the karta of an HUF and managing trustees for partnerships, LLPs, HUFs and trusts. Liability does not arise if the person proves lack of knowledge or that all due diligence was exercised. "Company" includes bodies corporate and firms or associations, and "director" for a firm means a partner. en-us Mon, 03 Jul 2017 17:22:44 +0530 Mon, 24 Jul 2017 16:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29356 Where a company commits a GST offence, the company and every person in charge of and responsible for its business at the time are deemed guilty and liable; officers are also liable if the offence occurred with their consent, connivance or negligence. Similar deeming liability applies to partners, the karta of an HUF and managing trustees for partnerships, LLPs, HUFs and trusts. Liability does not arise if the person proves lack of knowledge or that all due diligence was exercised. "Company" includes bodies corporate and firms or associations, and "director" for a firm means a partner. Act-Rules GST - States Mon, 03 Jul 2017 17:22:44 +0530 https://www.taxtmi.com/acts?id=29356