Just a moment...
Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the impugned order, passed without affording a further opportunity of hearing, was vitiated for breach of natural justice and whether the matter should be remanded for fresh consideration.
Analysis: The appellants were fixed for personal hearing on two dates, but no notice was given that the matter would be decided in their absence if they failed to appear. The order was therefore treated as one passed in violation of the principles of natural justice. In view of that defect, and following the approach adopted in similar matters, the proper course was to set aside the order and remit the case for de novo adjudication with an opportunity to produce additional evidence and rely on supporting decisions.
Conclusion: The impugned order could not be sustained for breach of natural justice and the matter was remanded to the Commissioner for fresh decision after granting reasonable opportunity to the appellants.
Ratio Decidendi: An adjudication passed without effective opportunity of hearing, where no clear notice is given that the matter may be decided ex parte, is vitiated by breach of natural justice and warrants remand for fresh consideration.