https://www.taxtmi.com/acts?id=30480 Section 137 deems both a company and persons in charge of its business guilty of offences under the Act, and makes directors, managers, secretaries or other officers personally liable where an offence is committed with their consent, connivance or negligence. The provision extends similar liability to partners, Karta and managing trustees for firms, LLPs, HUFs and trusts, applies subsection (2) mutatis mutandis, and preserves a defence where the person proves lack of knowledge or that all due diligence was exercised. "Company" includes firms, and "director" in relation to a firm means a partner. en-us Mon, 10 Jul 2017 16:17:06 +0530 Fri, 25 Aug 2017 15:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30480 Section 137 deems both a company and persons in charge of its business guilty of offences under the Act, and makes directors, managers, secretaries or other officers personally liable where an offence is committed with their consent, connivance or negligence. The provision extends similar liability to partners, Karta and managing trustees for firms, LLPs, HUFs and trusts, applies subsection (2) mutatis mutandis, and preserves a defence where the person proves lack of knowledge or that all due diligence was exercised. "Company" includes firms, and "director" in relation to a firm means a partner. Act-Rules GST - States Mon, 10 Jul 2017 16:17:06 +0530 https://www.taxtmi.com/acts?id=30480