Section 137(4) in Telangana Goods and Services Tax Act, 2017
(4)Nothing contained in this section shall render any such person liable to any punishment provided in this Act, if he proves that the offence was committed without his knowledge or that he had exercised all due diligence to prevent the commission of such offence.Explanation. - For the purposes of this section,-(i)"company" means a body corporate and includes a firm or other association of individuals; and(ii)"director", in relation to a firm, means a partner in the firm.
