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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 service of the forfeiture order on the petitioners' advocate was valid service under section 22 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976, and whether limitation for filing the appeal started from that service.
Analysis: Section 22 permits service of a notice or order either on the person intended or on his agent. The Tribunal held that an advocate engaged in a case is authorised not only to appear and act for the client, but also to receive notices and orders relating to that matter. The authorities relied on by the petitioners were distinguished on the footing that they did not negate the recognised authority of an advocate in pending proceedings, and the continuation of the pleader's authority until termination of the proceedings was treated as relevant.
Conclusion: Service on the petitioners' advocate was proper service within the meaning of section 22 of the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976, and limitation began to run from that date.
Ratio Decidendi: For purposes of statutory service on a party in pending proceedings, an advocate engaged in the case is an authorised agent competent to receive notices and orders on the client's behalf unless the statute provides otherwise.