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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 suit was maintainable in Delhi on the basis of territorial jurisdiction under Section 134 of the Trade Marks Act, 1999, and whether the pleaded facts and documents disclosed that any part of the cause of action arose within the jurisdiction of the Court.
Analysis: The plaint did not disclose any business presence of the plaintiff in Delhi by office, residence, or pleaded commercial activity through a licensee or distributor within jurisdiction. The material on record, including the invoices relied upon, at best showed isolated dispatches of goods to Delhi and did not establish that the defendant was carrying on business in Delhi or that a substantial part of the cause of action arose there. A mere availability of goods or a trivial and incidental connection with Delhi was held insufficient to confer jurisdiction. On the material before it, the Court declined to treat the suit as maintainable on the basis urged by the plaintiff.
Conclusion: The objection to territorial jurisdiction was sustained, and the suit was not maintainable in Delhi.