Section 137 – Offences by companies of CGST ACT, 2017<\/p>\n
137. (1) Where an offence committed by a person under this Act is a company, every
\nperson who, at the time the offence was committed was in charge of, and was responsible to,
\nthe company for the conduct of business of the company, as well as the company, shall be
\ndeemed to be guilty of the offence and shall be liable to be proceeded against and punished
\naccordingly.
\n(2) Notwithstanding anything contained in sub-section (1), where an offence under
\nthis Act has been committed by a company and it is proved that the offence has been
\ncommitted with the consent or connivance of, or is attributable to any negligence on the part
\nof, any director, manager, secretary or other officer of the company, such director, manager,
\nsecretary or other officer shall also be deemed to be guilty of that offence and shall be liable
\nto be proceeded against and punished accordingly.
\n(3) Where an offence under this Act has been committed by a taxable person being a
\npartnership firm or a Limited Liability Partnership or a Hindu Undivided Family or a trust, the
\npartner or karta or managing trustee shall be deemed to be guilty of that offence and shall be
\nliable to be proceeded against and punished accordingly and the provisions of sub-section (2)
\nshall, mutatis mutandis, apply to such persons.
\n(4) Nothing contained in this section shall render any such person liable to any
\npunishment provided in this Act, if he proves that the offence was committed without his
\nknowledge or that he had exercised all due diligence to prevent the commission of such
\noffence.
\nExplanation.\u2013\u2013For the purposes of this section,\u2013\u2013
\n(i) \u201ccompany\u201d means a body corporate and includes a firm or other association
\nof individuals; and
\n(ii) \u201cdirector\u201d, in relation to a firm, means a partner in the firm.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 137 – Offences by companies of CGST ACT, 2017 137. (1) Where an offence committed by a person under this Act is a company, every person who, at the time the offence was committed was in charge of, and was responsible to, the company for the conduct of business of the company, as well … Continue reading “Section 137 – Offences by companies of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/404"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=404"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/404\/revisions"}],"predecessor-version":[{"id":405,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/404\/revisions\/405"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}