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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 order condoning delay in filing the enhancement petition could be sustained when the delay remained unexplained, and whether the matter required remand for a fresh decision after affording an opportunity to explain the delay.
Analysis: The delay of 193 days in filing the enhancement petition was not explained by the party concerned. The Tribunal had supplied its own reasons for condoning the delay instead of testing whether sufficient cause had been shown by the applicant. In such a situation, the proper course was to give the respondent an opportunity to place an additional affidavit explaining the delay and to have the issue decided afresh on that basis.
Conclusion: The order condoning delay was set aside and the matter was remitted to the Tribunal for fresh consideration after the respondent filed an additional affidavit explaining the delay.