Section 137(1) in Tripura State Goods and Services Tax Act, 2017
(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 if 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.
