HC: Quashes ‘unreasoned order’ rejecting refund claim, directs Revenue to grant ‘personal hearing’ opportunity

Delhi HC sets-aside order rejecting refund claim of the assessee stating that same has been passed without hearing the Petitioner and “is unreasoned”; Notes that no prior hearing was granted to the assessee before issuing order of rejection; Directs Revenue to grant personal hearing to the petitioner for consideration of its claim and issue notice of hearing indicating deficiencies/ objections and pass a reasoned order; Reprimands Revenue for non-compliance of earlie...