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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 substituted service could be sought as of right in the absence of recorded satisfaction that the respondent was evading service or could not be served in the ordinary way, and whether the writ petition was an abuse of the process of the Court.
Analysis: Order 5 Rule 20 of the Code of Civil Procedure permits substituted service only when the Court is satisfied, on the basis of reasons and materials on record, that the defendant is keeping out of the way to avoid service or that service cannot be effected in the ordinary manner. A party cannot insist upon substituted service merely by making an application. On the facts, the petitioner had not shown compliance with the appellate court's directions for service and sought to compel the Court to proceed according to his convenience. Such a course was treated as wasting judicial time and as misuse of the court process.
Conclusion: The application for substituted service was not entertainable as a matter of right, and the writ petition was held to be an abuse of the process of the Court.
Ratio Decidendi: Substituted service can be ordered only on recorded judicial satisfaction, based on materials showing ibility of ordinary service or evasion of service, and a litigant cannot demand it as a matter of right.