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.
Supreme Court grants liberty for Review Petition & Special Leave Petition The Supreme Court noted that the Division Bench failed to address the petitioner's contention regarding an absurd demand by the Department, dismissing the ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supreme Court grants liberty for Review Petition & Special Leave Petition
The Supreme Court noted that the Division Bench failed to address the petitioner's contention regarding an absurd demand by the Department, dismissing the Petition citing the availability of an alternative remedy. The Court granted the petitioner liberty to file a Review Petition at the High Court and, if unsuccessful, to challenge the decision through a Special Leave Petition at the Supreme Court. The pending applications were disposed of accordingly.
Issues: Absurd demand by the Department, failure to consider petitioner's grievance, availability of alternative remedy.
Absurd Demand by the Department: The petitioner raised a plea in the Writ Petition regarding an absurd demand made by the Department, which was based on an erroneous assumption and lacked hard facts or objective consideration. The Division Bench acknowledged the petitioner's grievance and issued a conditional order directing the petitioner to deposit 10% of the demanded amount. However, the Division Bench, in its final disposal of the appeal, did not address the absurd demand issue and dismissed the Petition on the grounds of the availability of an alternative remedy. The Supreme Court noted that the Division Bench failed to consider the petitioner's contention regarding the absurd demand during the disposal of the matter.
Failure to Consider Petitioner's Grievance: The Supreme Court observed that the impugned judgment did not address the petitioner's contention about the absurd demand made by the Department. The Division Bench did not take into account the earlier direction given in the conditional order when issuing notice on the Writ Appeal. Due to this failure to consider the petitioner's grievance, the Supreme Court granted liberty to the petitioner to approach the High Court through a Review Petition if advised to do so. If the Review Petition is decided against the petitioner, the petitioner has the option to challenge the decision and the impugned judgment by filing a Special Leave Petition before the Supreme Court.
Availability of Alternative Remedy: The Supreme Court disposed of the Special Leave Petitions with the liberty granted to the petitioner to pursue further legal recourse. The Court stated that if the Review Petition is unsuccessful, the petitioner can appeal the decision through a Special Leave Petition before the Supreme Court. The pending applications, if any, were also disposed of in light of the judgment.
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