Question 19 - Can a company be proceeded against or prosecuted for any offence under the CGST/SGST Act? - Faq On GST (2nd Edition) Dated 31.3.2017

Q 19. Can a company be proceeded against or prosecuted for any offence under the CGST/SGST Act? Ans. Yes. Section 137 of the CGST/SGST ACT provides that every person who was in-charge of or responsible to a company for the conduct of its business shall, along-with the company itself, be liable to be proceeded against and punished for an offence committed by the company while such person was in-charge of the affairs of the company. If any offence committed by the company- has been committed with the consent/ connivance of, or is attributable to negligence of- any officer of the company then such officer shall be deemed to be guilty of the said offence and liable to be proceeded against and punished accordingly.