Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the approval granted to the industrial park could be withdrawn on the footing that more than 50% of the allocable area had been allotted to a single entity, and whether the restriction contained in the Automatic Approval Route could be applied to a proposal approved under the Non-Automatic Route.
Analysis: The Scheme treated the Automatic Approval Route and the Non-Automatic Route as distinct regimes. The 50% occupiable area restriction was expressly found in paragraph 6(f), which governed the Automatic Approval Route, whereas paragraph 7(3) governing the Non-Automatic Route contemplated consideration of each application on a case-to-case basis, subject to statutory requirements and such conditions as the Empowered Committee deemed fit. The approval granted to the petitioner did not impose any condition restricting allotment to a single unit to 50% of the allocable area. In that situation, a condition applicable only to the Automatic Approval Route could not be imported into the Non-Automatic Route, and the withdrawal of approval on that basis was unsupported.
Conclusion: The withdrawal of approval was unsustainable, and the challenge to the cancellation succeeded.