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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 appeals, earlier decided on merits in the absence of the applicants, warranted restoration on the ground of any mistake in the final order.
Analysis: The appeals had been listed repeatedly and adjourned at the applicants' request. On the final listing, no one appeared and no adjournment was sought. The earlier final order had decided the appeals on merits after considering the issues raised in the appeal memorandum. In view of the principle that an appellate tribunal is to decide the appeal on merits in the absence of the appellant, and since no mistake in the final order was shown, no basis for restoration was made out.
Conclusion: The restoration applications were not maintainable on the facts and were rejected.