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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 delay in filing the petition for leave to appeal to the Supreme Court should be condoned.
Analysis: The delay was substantial and was attributed to a combination of administrative lapses and internal practices in the Government machinery. The affidavits on record were found insufficient to justify condonation. The importance of the proposed appeal and the amount involved were held to be irrelevant to the question of limitation. The Court also noted that a certified copy of the judgment was not required to be filed with the leave petition on the Original Side, and that the petition had been filed beyond time without a proper explanation for the delay.
Conclusion: The delay was not condoned.