https://www.taxtmi.com/caselaws?id=159988 Where the statutory rules made a registration certificate effective from the date of application, an amendment correcting an omitted entry in that certificate had to relate back to the same date. The authority erred in treating the request as an impermissible retrospective amendment, because the later correction merely completed an omission already covered by the original application. Refusal to give effect from the application date was therefore unsustainable, and the petitioner succeeded. en-us Mon, 23 Feb 1998 00:00:00 +0530 Fri, 06 Dec 2013 14:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159988 Where the statutory rules made a registration certificate effective from the date of application, an amendment correcting an omitted entry in that certificate had to relate back to the same date. The authority erred in treating the request as an impermissible retrospective amendment, because the later correction merely completed an omission already covered by the original application. Refusal to give effect from the application date was therefore unsustainable, and the petitioner succeeded. Case-Laws VAT and Sales Tax Mon, 23 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159988