Procedural Issues Like Refund Delays, Non-Communication can be Disposed on First Hearing If Dept Gives Instructions to Counsels: Delhi HC

The Delhi High Court stated that procedural issues in tax matters, such as refund delays and non-communication, can be disposed of on the first hearing if the tax department provides clear instructions to its counsels. This observation emphasizes the importance of efficient communication and preparedness on the part of the tax department to expedite the resolution of routine taxpayer grievances. The court's directive aims to streamline the judicial process and provide quicker relief in cases involving procedural lapses.