https://www.taxtmi.com/acts?id=30307 Section 137 deems persons in charge of a company or equivalent taxable entity guilty for offences committed by that entity, and attributes liability to directors, managers, secretaries or other officers where offence involved their consent, connivance or negligence. The same rules apply to partners, the karta or managing trustee of firms, LLPs, HUFs and trusts. A defence exists if the person proves lack of knowledge or that all due diligence was exercised to prevent the offence. "Company" includes firms and associations of individuals; a partner is treated as a director for these purposes. en-us Mon, 10 Jul 2017 11:16:37 +0530 Tue, 18 Jul 2017 16:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30307 Section 137 deems persons in charge of a company or equivalent taxable entity guilty for offences committed by that entity, and attributes liability to directors, managers, secretaries or other officers where offence involved their consent, connivance or negligence. The same rules apply to partners, the karta or managing trustee of firms, LLPs, HUFs and trusts. A defence exists if the person proves lack of knowledge or that all due diligence was exercised to prevent the offence. "Company" includes firms and associations of individuals; a partner is treated as a director for these purposes. Act-Rules GST - States Mon, 10 Jul 2017 11:16:37 +0530 https://www.taxtmi.com/acts?id=30307