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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 invoices and purchase orders constituted a written contract so as to sustain a summary suit under Order XXXVII of the Code of Civil Procedure, 1908, and whether the defendant raised a bona fide defence warranting leave to defend.
Analysis: The invoices recorded the description of goods, quantity, price, and terms of payment, and were consistent with the purchase orders. On that basis, they amounted to a complete written contract for the purpose of Order XXXVII. The defence of defective and sub-standard goods was found untenable because the defendant had received the goods, did not reject them within a reasonable time, and only raised the objection long after delivery. Under Sections 41 and 42 of the Sale of Goods Act, 1930, the defendant was deemed to have accepted the goods. The correspondence from the defendant also acknowledged liability and payment obligations. The defence was, therefore, not a real triable issue but a moonshine defence.
Conclusion: Leave to defend was rightly refused, the summary suit was maintainable on the written invoices, and the plaintiff was entitled to a decree for the suit claim and costs.
Ratio Decidendi: In a summary suit based on invoices that together contain all essential terms of sale, the invoices constitute a written contract; and where the buyer retains goods without timely rejection, acceptance is deemed under the Sale of Goods Act, defeating a belated defence of defectiveness.