https://www.taxtmi.com/caselaws?id=405034 An error in a registration certificate that is capable of administrative correction should be rectified by the authority, with a revised certificate issued where the registration particulars require amendment. The fact that the error may have arisen from the assessee's own mistake does not, by itself, justify refusal of correction when the authority has power to amend the record. A transferee of the business also has standing to seek rectification of the registration details. The assessee was therefore entitled to rectification and issuance of a revised registration certificate. en-us Tue, 23 Feb 2021 00:00:00 +0530 Thu, 17 Feb 2022 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405034 An error in a registration certificate that is capable of administrative correction should be rectified by the authority, with a revised certificate issued where the registration particulars require amendment. The fact that the error may have arisen from the assessee's own mistake does not, by itself, justify refusal of correction when the authority has power to amend the record. A transferee of the business also has standing to seek rectification of the registration details. The assessee was therefore entitled to rectification and issuance of a revised registration certificate. Case-Laws Central Excise Tue, 23 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405034