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Who can be arrested in case of a Company/Firm/HUF under GST Act?

Who can be arrested in case of a Company/Firm/HUF under GST Offence? Section: 137- Offences by companies  (1) Where an offence committed by a person under GST 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 of […]