Offences by Companies
Section 137
GST – States
OFFENCES AND PENALTIES
Bihar Goods and Services Tax Act, 2017
137. Offences by Companies.-
(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 incharge of, and was responsible to, the company for the conduct of business of the company, as well as the company, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly.
(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable t
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