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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 a writ petition supported by an affidavit signed by a person other than the petitioner, and not attested in the manner required by the applicable rules, is defective and incapable of being acted upon by the Court.
Analysis: An affidavit is a solemn declaration intended to be treated as evidence in proceedings where oral evidence is replaced by affidavit evidence. The governing rules require the deponent to appear before the attesting officer, the particulars of the transaction to be entered in the prescribed register, the deponent's signature to be obtained, and the affidavit endorsement to reflect the register reference and place of attestation. These requirements are integral to a valid administration of oath or affirmation. If the affidavit is signed by another person, or the prescribed record of attestation is not maintained, the attestation is incomplete and the affidavit is defective. The Court will not act on such defective affidavits.
Conclusion: The writ petition was held to be defective because the verifying affidavit was not properly executed and attested, and time was granted for rectification.