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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 amended recruitment rules prescribing revised qualifications operated prospectively so that the State could withdraw the earlier notification and proceed afresh on the basis of the amended rules.
Analysis: The recruitment rules were validly amended to alter the qualification for the post. The candidates who had taken the examination acquired no vested right to appointment merely because the earlier process had been initiated and the written test had been completed. Their position was only one of legitimate expectation to be considered under the rules then in force. Once the rules were changed, the Government was entitled to withdraw the earlier notification and conduct recruitment in accordance with the amended rules. The earlier decision relied upon had no application because that case dealt with additional qualifications introduced after recruitment had already been set in motion, whereas here the governing rules themselves were amended and the selection was to proceed afresh.
Conclusion: The amended rules were held to have prospective operation and the State was held entitled to withdraw the earlier recruitment notification and issue a fresh notification in accordance with the amended rules.
Ratio Decidendi: A candidate has no vested right to appointment from a recruitment process already initiated when the governing rules are amended before final selection, and the State may proceed afresh under the amended rules.