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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 dismissal of the suit was under Order XVII, Rule 3 or Order IX, Rule 8 of the Code of Civil Procedure, 1908, and whether sufficient cause was shown for restoration of the suit.
Analysis: The adjournment sought by the plaintiff was not an adjournment granted to enable the plaintiff to perform any act necessary for the further progress of the suit, and the plaintiff had not failed to do any act for which time had been granted. The plaintiff's pleader, having stated that he had no instructions to proceed, could not be treated as continuing to represent the plaintiff for the purpose of the explanation to Order XVII, Rule 2. The dismissal therefore fell within Order IX, Rule 8 and not Order XVII, Rule 3. The affidavit filed in support of restoration, showing efforts to produce witnesses and absence without deliberate default, was not controverted by any counter-affidavit, and it was not open to disbelieve that version in the absence of rebuttal.
Conclusion: The order dismissing the suit was treated as one for default under Order IX, Rule 8, and sufficient cause for restoration was held to exist; the refusal to restore the suit was set aside.