Section 82, The Goods and Services Tax Act, 2009

(1) If an offence under this Act has been committed by acompany, every person who at the time of the commission of the offence– 90 91 Failure to pay security. Offences under Regulations. preserve secrecy. Improper claim of refund. Offences by tax officer. Offences by companies. (a) is a director or other authorised officer of the company; or (b) is acting or purporting to act in such capacity, is deemed to have committed the offence. (2) Subsection (1) does not apply if– (a) the offence was committed without the person’s consent or knowledge; and (b) the person exercised all such diligence to prevent the commission of the offence as ought to have been exercised having regard to the nature of the person’s functions and all the circumstances.