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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 appeal filed by the Director of Enforcement was competent and maintainable when no statutory or governmental authorisation to prefer the appeal was shown.
Analysis: The appeal arose from proceedings under the Foreign Exchange Regulation Act, 1973. The Court accepted the objection that the Director of Enforcement had not demonstrated any authority, either under the statute or by an of the Central Government, to institute the appeal. The Court followed the view that, in the absence of such authority, the appeal could not be maintained by the Director of Enforcement and that the proper authority to challenge the appellate order was the Central Government.
Conclusion: The appeal was incompetent and not maintainable at the instance of the Director of Enforcement, and the preliminary objection was upheld.