2017 (3) TMI 1955

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....overnment Pleader Sri. V. K. Shamsudheen JUDGMENT The petitioner is aggrieved with the fact that Ext.P6 communication has been issued to the petitioner under the Limited Liability Partnership Act, 2008 (for brevity 'the LLP Act'), which according to the petitioner, they are not obliged to comply with. 2. The petitioner's contention is that under sub-clause (iv) of Rule 17(8) o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....It is to be noticed that the petitioner is a partnership firm, though one of limited liability to the partners and there is no reference to the Indian Partnership Act in the specific provision as extracted herein above. It is also to be noticed that many legal entities have been referred to in Rule 17 of the KVAT Rules with the nominal heading of "application for registration". The manner in which....