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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 Tribunal was justified in refusing to entertain the appellant's plea on the ground that it had not been raised in an earlier round of proceedings after an open remand.
Analysis: The earlier remand had set aside the adjudication and left the matter open for fresh decision on all issues. In such a situation, the adjudicating authority was required to reconsider the matter independently, and earlier observations could not preclude the appellant from urging available legal pleas. The principle underlying Explanation IV to section 11 of the Code of Civil Procedure was inapplicable because the prior order had not finally decided the merits of the controversy but had remitted the matter for fresh adjudication.
Conclusion: The Tribunal's refusal to consider the plea was unsustainable and was set aside.
Final Conclusion: The impugned order was quashed, and the matter was remitted to the Tribunal for fresh consideration on merits in accordance with law, without being influenced by the earlier observations.
Ratio Decidendi: Where an order of remand leaves the entire matter open for fresh adjudication, constructive res judicata does not bar a party from raising legal pleas that were available in the earlier round.