https://www.taxtmi.com/article/detailed?id=17128 Vicarious criminal liability under Section 137 of the CGST Act arises from an offence alleged to have been committed by a company. Where the company is the registered person and the entity alleged to have availed or utilised wrongful input tax credit, it must be arraigned as the principal accused before directors or officers may be proceeded against on a vicarious basis. Allegations of a director's active involvement do not replace the requirement to include the company, while responsibility, consent, connivance, or negligence must be established under the statutory framework. en-us Fri, 07 Aug 2026 09:08:31 +0530 Fri, 07 Aug 2026 09:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17128 Vicarious criminal liability under Section 137 of the CGST Act arises from an offence alleged to have been committed by a company. Where the company is the registered person and the entity alleged to have availed or utilised wrongful input tax credit, it must be arraigned as the principal accused before directors or officers may be proceeded against on a vicarious basis. Allegations of a director's active involvement do not replace the requirement to include the company, while responsibility, consent, connivance, or negligence must be established under the statutory framework. Articles Goods and Services Tax - GST Fri, 07 Aug 2026 09:08:31 +0530 https://www.taxtmi.com/article/detailed?id=17128