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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 competent authority, being the seizing authority under the applicable government orders, was required to consider the petitioner's application for release of the seized vehicle and pass orders within a fixed time.
Analysis: The vehicle had been seized on the allegation of illegal transportation of sand, and the petitioner had already submitted an application for release. Since both sides accepted that the respondent who seized the vehicle was competent to release it under the governing government orders, the appropriate course was for that authority to examine the pending request and decide it in accordance with those orders. The Court therefore directed expeditious consideration of the application.
Conclusion: The petitioner's request was not granted by direct release, but the respondent was directed to decide the application for release within three days.
Ratio Decidendi: Where the competent seizing authority has power to release the property under the applicable administrative scheme, a pending application for release must be considered and decided promptly in accordance with that scheme.