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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 petitioner was entitled, under Article 32, to be considered retrospectively for promotion to the Indian Administrative Service after having given up the corresponding claim for relief before the High Court.
Analysis: The petitioner had earlier approached the High Court under Article 226 seeking, among other reliefs, promotion to the Indian Administrative Service with retrospective effect. In the High Court, he accepted the Government's undertaking that his suitability for promotion to the Tripura Civil Service selection grade would be considered and expressly did not press the petition. On the facts, the Court held that the petitioner could not, in a later petition under Article 32, revive and press the same relief which he had himself abandoned. The Court also observed that, given the long passage of time, it would not be just to reopen the matter and place the clock back by more than two decades.
Conclusion: The petitioner was not entitled to the claimed retrospective consideration for promotion to the Indian Administrative Service.