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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: (i) Whether the suit was barred by limitation, and (ii) whether the dismissal order was vitiated for violation of natural justice by non-supply of the Vigilance Commission Report.
Issue (i): Whether the suit was barred by limitation.
Analysis: The period of limitation for a suit challenging dismissal of a public servant was held to commence when the remedies available under the relevant service rules were exhausted. A statutory review under Rule 21 of the Andhra Pradesh Civil Services (Classification, Control and Appeal) Rules, 1963 was available and had in fact been pursued, so limitation began only after disposal of that review. The period of notice under Section 80 of the Code of Civil Procedure, 1908 was also to be added for computing limitation. On that basis, the suit instituted on 5-2-1971 was within time.
Conclusion: The suit was not barred by limitation, and the contrary view was erroneous.
Issue (ii): Whether the dismissal order was vitiated for violation of natural justice by non-supply of the Vigilance Commission Report.
Analysis: The Vigilance Commission Report formed part of the material relied upon in the disciplinary process, but it was not disclosed to the delinquent. Denial of access to such material amounted to denial of an effective opportunity of hearing and breached the audi alteram partem rule. The disciplinary authority's decision was therefore tainted by violation of natural justice.
Conclusion: The dismissal order was vitiated and liable to be set aside.
Final Conclusion: The appeal succeeded, the dismissal order was quashed, and the appellants were held entitled to the monetary and service benefits flowing from that setting aside.
Ratio Decidendi: For a public servant challenging dismissal, limitation begins only after the statutory service-rule remedy is finally disposed of, and disciplinary action is invalid if material relied upon in the enquiry is withheld from the delinquent in breach of natural justice.