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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 was premature and whether the High Court could decide the legality of the State Government's recommendation before the Central Government acted on it.
Analysis: The recommendation made by the State Government under the mining law was only a step towards obtaining prior approval of the Central Government and did not amount to a final grant. The statutory scheme required the Central Government to examine the recommendation under the relevant approval provisions, and the High Court ought not to have entered upon the merits of the inter se comparison or the existence of special reasons at that stage. In such a situation, a writ petition challenging the recommendation itself was held to be premature, and the question whether the earlier or amended priority clause applied was left for consideration in the approval process.
Conclusion: The writ petition was premature and the High Court erred in deciding the merits of the recommendation before the Central Government's decision.
Final Conclusion: The impugned judgment was set aside and the matter was remitted to the Central Government for decision on approval in accordance with law.
Ratio Decidendi: Where the statute requires prior approval of the Central Government before a mineral concession can take effect, a writ petition challenging the State Government's recommendation is premature and the High Court should not adjudicate the comparative merits or statutory justification at that intermediate stage.