Who are the persons deemed to be guilty of the offence under the GST law where offence is committed by a company and state the circumstances thereto? Also discuss when will be such persons not liable to the punishment?

Where an offence committed by a person under this act is a company, every person who, at the time the offence committed was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company, shall be deemed guilty of the offence and shall be proceeded against and punished accordingly. Where it is proved that the offence has been committed: with the consent or connivance of or is attributable to any negligence on the part of any director, manager, secretary or other officer of the company Such director, manager, secretary or other officer shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Any such person shall not be liable to any punishment, if he proves that the offence was committed: without his knowledge or that he had exercised all due diligence to prevent the commission of the such offence.