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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 seeking a direction to the Registrar of Trade Unions to resolve an intra-union election dispute was maintainable, and whether Section 28(4) of the Trade Unions Act, 1926 empowered the Registrar to adjudicate such dispute.
Analysis: The dispute was between rival groups claiming control over the same union, and the reliefs sought directly affected the rights of the rival group, which was not impleaded. On that basis, the petition offended the principle of audi alteram partem and was not maintainable against non-parties. The Court further held that Section 28 of the Trade Unions Act, 1926 deals only with returns and the Registrar's power under Section 28(4) is limited to inspection and examination of documents in connection with the statutory returns. That power is administrative in nature and does not extend to adjudication of election disputes or rival claims to union office. Such disputes, if contested, lie in a civil forum and not in writ proceedings seeking indirect settlement through representation.
Conclusion: The Registrar had no jurisdiction under Section 28(4) of the Trade Unions Act, 1926 to decide the intra-union election dispute, and the writ petition was not maintainable.