https://www.taxtmi.com/caselaws?id=163589 A registration certificate that omitted goods specifically claimed in the dealer's application was required to be corrected retrospectively where the omission was attributable to the registering authority and not the dealer. On that basis, the declaration-form rejection was not finally disturbed but had to be reconsidered after the certificate was amended with effect from the original grant date. Penalties based solely on alleged unauthorised use of goods and improper use of declaration forms could not stand once the certificate omission was treated as an administrative error. The principal relief was retrospective amendment of registration, with consequential setting aside of the penalty liability. en-us Fri, 15 Jun 2007 00:00:00 +0530 Sat, 05 Apr 2014 10:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163589 A registration certificate that omitted goods specifically claimed in the dealer's application was required to be corrected retrospectively where the omission was attributable to the registering authority and not the dealer. On that basis, the declaration-form rejection was not finally disturbed but had to be reconsidered after the certificate was amended with effect from the original grant date. Penalties based solely on alleged unauthorised use of goods and improper use of declaration forms could not stand once the certificate omission was treated as an administrative error. The principal relief was retrospective amendment of registration, with consequential setting aside of the penalty liability. Case-Laws VAT and Sales Tax Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163589