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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 order granting deemed/unilateral conveyance was vitiated for breach of natural justice owing to non-service of notice of the preponed hearing date.
Analysis: The challenge turned on whether the parties were effectively informed that the hearing date had been changed from 19.6.2012 to 21.5.2012. The record showed no reliable proof that the notice of preponement was served on the appellants before the hearing. The explanation for advancing the matter was found unsatisfactory, and the surrounding material indicated that the appellants were deprived of an effective opportunity to appear and oppose the application. In these circumstances, the decision-making process before the Competent Authority was inconsistent with the rule of audi alteram partem.
Conclusion: The impugned order was vitiated for violation of natural justice and was liable to be set aside.
Ratio Decidendi: An order passed after changing the hearing date without ensuring effective service of notice on the affected party is liable to be set aside for breach of audi alteram partem.