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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 promotions against vacancies arising after the amendment of the service rules were required to be made under the amended rules or under the unamended rules in force when the vacancies arose, and whether appointments already made could be treated as final.
Analysis: The governing scheme required determination of vacancies and selection by the DPC according to the rules applicable to the relevant selection year, but once the amended rules came into force, vacancies arising thereafter had to be filled in accordance with the amended regime. Vacancies that arose before the amendment remained governed by the original rules. The Court also noted that the Government could either make temporary promotions for the interim period or revise the select list under the enabling provision in the amended rules and then make appointments accordingly. A carried forward vacancy did not escape this requirement, and selections made without applying the law in force on the date the vacancy arose could not be treated as final appointments.
Conclusion: The appointments made to vacancies arising after the amendment were not final and were to be treated only as temporary pending fresh consideration by the DPC under the amended rules. The challenge to the promotions therefore succeeded in part, while the promotion of the retired officer was left undisturbed.
Ratio Decidendi: Vacancies must be filled under the rules in force when the vacancies arise, and promotions made without applying the governing amended rules are only temporary until fresh selection is made in accordance with law.