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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 special leave granted earlier should be revoked and whether the prayer for vacating the stay should be accepted.
Analysis: The order records that the request to revoke the special leave already granted was considered and declined. It further records that, having regard to the constitutional and procedural questions noted in the appended note, the matter should be placed before a larger Bench of seven Judges. The prayer to vacate the stay was separately considered and rejected.
Conclusion: The special leave was not revoked, the matter was directed to be listed before a Bench of seven Judges, and the prayer for vacating the stay was rejected.
Ratio Decidendi: An application for revocation of special leave will not be allowed where the Court finds no ground to recall the leave already granted and considers the matter fit for hearing by a larger Bench.