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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 impugned judgment of the High Court could be sustained when it had not dealt with the material contentions and the matter required reconsideration.
Analysis: The High Court disposed of the writ petitions without examining the challenge to the notifications and without considering the contention that the levy of market fee on Zafrani Zarda was unauthorised or that the statutory scheme, including the effect of Section 4-A, exempted the matter from the operation of Sections 3 and 4. Since the controversy involved significant questions of law and fact that went to the validity of the levy and the applicability of the notifications, the High Court ought to have addressed them in the first instance.
Conclusion: The impugned judgment was set aside and the matters were remitted to the High Court for fresh disposal.