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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 appellant had shown sufficient cause for condonation of 65 days' delay in filing the appeal under Section 37 of the Arbitration and Conciliation Act, 1996.
Analysis: An application under Section 5 of the Limitation Act, 1963 must disclose a satisfactory and bona fide explanation for the delay. A liberal approach may be adopted where there is no gross negligence, deliberate inaction or lack of bona fides, but condonation is not automatic. The application here was found to be vague and casual: it did not state when the certified copy was received, gave no material particulars, and relied only on a bald assertion that time was taken in obtaining opinions and internal approvals. The appellant being a corporate entity with a legal department, the explanation was held inadequate and reflective of negligence rather than sufficient cause.
Conclusion: The appellant failed to establish sufficient cause for condonation of delay. The delay application was rejected and the appeal was held to be barred by limitation.
Ratio Decidendi: Condonation of delay requires a specific, cogent and bona fide explanation showing sufficient cause; a vague or unsupported explanation, particularly from a litigant with institutional legal resources, does not justify condonation.