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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 petition was liable to be dismissed on the ground of laches and delay in approaching the writ court.
Analysis: The challenge arose from long delay in questioning the military punishment and the rejection of the post-confirmation petition. The Court found that the rejection order had been duly communicated, that the petitioner had remained silent for many years, and that the surrounding facts supported the Union's version. It held that absence of third-party rights is not decisive; laches remains a relevant and independent consideration in the exercise of discretionary writ jurisdiction under Article 226. The contention that the impugned order was without jurisdiction was also not established.
Conclusion: The petition suffered from laches and the High Court was justified in refusing interference. The special leave petition was rejected.
Ratio Decidendi: In writ jurisdiction, inordinate unexplained delay and laches can independently justify refusal of discretionary relief, even if no third-party rights have intervened.