When a company commits a GST offence, who besides the company is deemed guilty under section 137?
AEvery shareholder
BPersons in charge
CThe company auditor
DThe company banker
Answer & Solution
Correct answer: B. Persons in charge
Section 137(1) fixes liability on every person in charge of and responsible for the conduct of the company business.
Keep practising Demands and Recovery, Offences and Penalties
Browse all Demands and Recovery, Offences and Penalties questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
A signed statement made on a section 70 summons becomes relevant under which section in a For section 135, a fact is proved only when the court believes it exists to what standard?In a GST prosecution needing a culpable mental state, what does the court presume?A Government servant is prosecuted under section 133 only with sanction of whom?A person engaged in statistics who wilfully discloses return contents faces imprisonment uWhose previous sanction is needed to prosecute a person for an offence under section 132?Which GST offences are cognizable and non-bailable under section 132(5)?Minimum imprisonment under section 132(1)(i) to (iii) absent special reasons?