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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 writ petition could be treated as infructuous merely because the particular consignment had been cleared, and whether the Court should nevertheless decide the recurring question of law arising from repeated detention of similar consignments.
Analysis: The dispute was not confined to a stray consignment. The appellant's business involved repeated import of similar goods for duty free sale, so the same difficulty was likely to recur. A petition is not rendered infructuous where the controversy is recurring and the parties would otherwise be forced to litigate afresh on each occasion, causing avoidable delay and potential loss. The reliefs sought were also broader than release of one consignment, as they challenged the applicability of the food safety regime to such imports and sought directions governing future clearances.
Conclusion: The writ petition was not infructuous and could not have been disposed of on that ground. The order disposing of the writ petition was set aside and the matter was restored for decision in accordance with law.