https://www.taxtmi.com/acts?id=52251 Offences committed by a company under the Act create deemed liability for the person in charge of and responsible for the company's business, along with the company itself. Directors, managers, secretaries, or other officers are also liable where consent, connivance, or negligence is proved. For partnership firms, limited liability partnerships, Hindu undivided families, and trusts, the partner, karta, or managing trustee is similarly treated as guilty, subject to the defence of absence of knowledge or due diligence. en-us Thu, 18 Dec 2025 13:17:30 +0530 Mon, 22 Jun 2026 15:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52251 Offences committed by a company under the Act create deemed liability for the person in charge of and responsible for the company's business, along with the company itself. Directors, managers, secretaries, or other officers are also liable where consent, connivance, or negligence is proved. For partnership firms, limited liability partnerships, Hindu undivided families, and trusts, the partner, karta, or managing trustee is similarly treated as guilty, subject to the defence of absence of knowledge or due diligence. Act-Rules GST Thu, 18 Dec 2025 13:17:30 +0530 https://www.taxtmi.com/acts?id=52251