https://www.taxtmi.com/acts?id=30677 Section 137 deems the company and persons in charge of its business guilty of offences under the Act; officers are separately liable if the offence involved their consent, connivance or negligence. The provision similarly attributes liability to partners, the karta, managing trustees and LLP persons, with sub-section (2) applying mutatis mutandis. A defence is available if the person proves lack of knowledge or that all due diligence was exercised. "Company" includes firms and associations and a partner is treated as a "director" for these purposes. en-us Wed, 26 Jul 2017 18:34:36 +0530 Wed, 26 Jul 2017 18:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30677 Section 137 deems the company and persons in charge of its business guilty of offences under the Act; officers are separately liable if the offence involved their consent, connivance or negligence. The provision similarly attributes liability to partners, the karta, managing trustees and LLP persons, with sub-section (2) applying mutatis mutandis. A defence is available if the person proves lack of knowledge or that all due diligence was exercised. "Company" includes firms and associations and a partner is treated as a "director" for these purposes. Act-Rules GST - States Wed, 26 Jul 2017 18:34:36 +0530 https://www.taxtmi.com/acts?id=30677