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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 challenge to the order making the arbitral award a rule of the court, including the award of interest, could be entertained after the parties had not filed objections and the award had attained the status of a decree.
Analysis: The award had been made a rule of the court without challenge by either side, and the earlier record showed that objections were not pursued. In these circumstances, reopening the matter at the stage of appeal or review was held to be unfair, inequitable, and unjust. The Court also accepted the settled principle that an executing court cannot go behind a decree unless there is inherent lack of jurisdiction.
Conclusion: The challenge to the decree was not entertained and the appeal failed.
Ratio Decidendi: Where an arbitral award has been made a rule of the court without challenge by the parties, the matter cannot ordinarily be reopened later, and a decree so passed cannot be impeached except on the ground of inherent lack of jurisdiction.