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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 interim order passed under Section 9 of the Arbitration and Conciliation Act, 1996 could continue after the respondents had filed an independent suit and sought interim relief therein.
Analysis: The respondents had already instituted a separate suit after the Section 9 proceedings and had also sought interim relief in that suit. In that situation, the continuation of the impugned Section 9 order was found unnecessary. The Court therefore directed that the impugned order should not survive from the date on which the suit was filed and interim relief was applied for, and further ensured that the suit would proceed independently on its own merits without being influenced by observations made in the impugned order or in the present order.
Conclusion: The impugned Section 9 order was held ineffective from the date the respondents filed the suit and applied for interim relief, and the matter was left to be decided in the suit on its own merits.
Ratio Decidendi: When a party who has obtained or is relying on interim protection under Section 9 of the Arbitration and Conciliation Act, 1996 subsequently institutes an independent suit and seeks interim relief there, the earlier Section 9 order may be treated as ineffective from that point, and the suit must be decided independently on its own merits.