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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. 
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Issues: Whether the writ petition challenging the Company Law Board order was barred by constructive res judicata and abuse of process, and whether the applicable Company Law Board Regulations permitted the matter to be heard by a single member.
Analysis: The petitioner had already unsuccessfully challenged the same Company Law Board order in earlier proceedings, including a revision and a special leave petition. The availability of the present objection in the earlier round attracted constructive res judicata. The Court also held that parallel resort to another remedy in respect of the same order was an improper exercise of discretion because it would undermine finality and invite conflicting decisions. On the merits of the bench-composition objection, the Court found that the regulations relied upon by the petitioner were not the extant regulations. The amended regulatory regime, together with the order under section 10E(4B) of the Companies Act, 1956, permitted the subject matter to be dealt with by a bench consisting of one or more members.
Conclusion: The writ petition was not maintainable and was dismissed.
Ratio Decidendi: A writ petition challenging an order cannot be entertained when the same order has already been unsuccessfully assailed in earlier proceedings and the omitted ground was available then, particularly where the applicable regulations authorise the forum composition adopted in the impugned order.