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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 impugned cease and desist order under the Monopolies and Restrictive Trade Practices Act, 1969 could be sustained when the notice of enquiry and the materials on record did not establish any of the alleged unfair trade practices and the Commission failed to apply the statutory test under Section 36A.
Analysis: The booking terms expressly provided for refund of unallotted amounts with interest and the allegations in the notice of enquiry had to be tested only against the specific unfair trade practices pleaded under Section 36A(1). The materials did not disclose any false or misleading statement, nor any unfair or deceptive method falling within the enumerated clauses. The Commission was not entitled to travel beyond the precise allegations in the notice, and doing so without further notice offended fairness and natural justice. Its approach was also influenced by subjective notions of unfairness rather than the objective statutory requirements.
Conclusion: The impugned order could not be sustained and was liable to be set aside.
Final Conclusion: No case of unfair trade practice having been made out on the pleadings and materials, the cease and desist direction was quashed and the appeal was allowed.
Ratio Decidendi: A finding of unfair trade practice must rest on specific pleaded allegations and legally sufficient material satisfying Section 36A, and a commission cannot expand the enquiry beyond the notice or rely on subjective fairness in place of the statutory test.