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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 petitioner could avoid the deemed consent consequence under Section 19(2) of the Sick Industrial Companies (Special Provisions) Act, 1985 on the ground that it was not given further time to file objections to the Draft Rehabilitation Scheme.
Analysis: Section 19(2) required consent or objections to be furnished within sixty days of circulation of the scheme, subject to a further period not exceeding sixty days if allowed by the Board. The scheme was received by the petitioner on 6 April 2007, but no objections were filed within the prescribed period and no written request for extension was shown to have been made before expiry of time. In the absence of any such request or record of extension, the statutory consequence under the provision followed. The Court also held that the cited decisions under the Consumer Protection Act and the Limitation Act were not comparable, since the language of Section 19(2) specifically provided for deemed consent.
Conclusion: The petitioner was deemed to have consented to the Draft Rehabilitation Scheme, and no jurisdictional error was shown in the orders under challenge.
Ratio Decidendi: Where Section 19(2) of the Sick Industrial Companies (Special Provisions) Act, 1985 expressly provides for deemed consent on failure to respond within the stipulated period, silence without a timely request for extension operates as consent and bars a challenge based solely on absence of an express finding of deemed consent.