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    <title>2019 (10) TMI 429 - DELHI HIGH COURT</title>
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    <description>A rejection affecting a party&#039;s eligibility or rights must disclose clear reasons so the decision can be examined and challenged effectively. Here, the communication refusing permission to import old but unused capital goods under the project import scheme merely referred to a guideline without stating the grounds of refusal, so it was not a reasoned decision. A fresh speaking order setting out detailed reasons was therefore required, and the petitioner was left free to challenge that fresh decision in accordance with law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=386945</link>
      <description>A rejection affecting a party&#039;s eligibility or rights must disclose clear reasons so the decision can be examined and challenged effectively. Here, the communication refusing permission to import old but unused capital goods under the project import scheme merely referred to a guideline without stating the grounds of refusal, so it was not a reasoned decision. A fresh speaking order setting out detailed reasons was therefore required, and the petitioner was left free to challenge that fresh decision in accordance with law.</description>
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