https://www.taxtmi.com/caselaws?id=167699 A tax clearance certificate for goods transport should not be curtailed to an unduly short period where the dealer is registered, regularly filing returns, and not shown to be in default. The governing circular allowed issuance for up to four months on a satisfactory record, and the court held that fixing only 10 to 15 days created unnecessary business hardship without prejudice to revenue, since remedies remained available for default or false statements. The certificate was to be issued normally for one month, and any shorter validity required written reasons. en-us Tue, 05 Feb 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167699 A tax clearance certificate for goods transport should not be curtailed to an unduly short period where the dealer is registered, regularly filing returns, and not shown to be in default. The governing circular allowed issuance for up to four months on a satisfactory record, and the court held that fixing only 10 to 15 days created unnecessary business hardship without prejudice to revenue, since remedies remained available for default or false statements. The certificate was to be issued normally for one month, and any shorter validity required written reasons. Case-Laws VAT and Sales Tax Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167699