LLPs to follow law relevant to Partnership Firms for KVAT Registration

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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