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LLPs to follow law relevant to Partnership Firms for KVAT Registration
Case Law Details
- Case Name
- M/s. Hannah career excellence LLP Vs the commercial tax officer (Kerala High Court at Ernakulam)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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High Court held that LLP Act came into force in 2008 after the KVAT Act and Rules were framed. It was not in the contemplation of the rule making authority or the legislature of such a legal entity, ie; the limited liability partnership. In such circumstance, the petitioner being a partnership; though of limited liability, would have to comply with all the necessary incidence of an application to be made by a partnership firm as provided under the KVAT Rules.
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1. The petitioner is aggrieved with the fact that Ext.P6 communication has been issued to ...
