https://www.taxtmi.com/article/detailed?id=16309 Section 137 of the CGST Act, 2017 creates vicarious liability for offences committed by a company and extends similar responsibility to partnership firms, LLPs, HUFs and trusts. Persons in charge of business, and directors, managers, secretaries or other officers where consent, connivance or negligence is shown, are deemed guilty and liable to be proceeded against and punished. The provision also applies to partners, designated partners, kartas and managing trustees, subject to the defence of lack of knowledge or due diligence. en-us Thu, 30 Apr 2026 07:18:18 +0530 Thu, 30 Apr 2026 07:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16309 Section 137 of the CGST Act, 2017 creates vicarious liability for offences committed by a company and extends similar responsibility to partnership firms, LLPs, HUFs and trusts. Persons in charge of business, and directors, managers, secretaries or other officers where consent, connivance or negligence is shown, are deemed guilty and liable to be proceeded against and punished. The provision also applies to partners, designated partners, kartas and managing trustees, subject to the defence of lack of knowledge or due diligence. Articles Goods and Services Tax - GST Thu, 30 Apr 2026 07:18:18 +0530 https://www.taxtmi.com/article/detailed?id=16309