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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 impugned attachment order was liable to be set aside for breach of natural justice due to opportunity before its issuance.
Analysis: The petitioner challenged the attachment order on the ground that no opportunity was granted before passing it. The Court found that the petitioner had indisputably not been heard before the impugned order was made. In these circumstances, the order could not be sustained and the matter required fresh consideration after affording an opportunity to the petitioner.
Conclusion: The impugned order was set aside and the matter was remitted for fresh disposal after giving opportunity to the petitioner.
Ratio Decidendi: An order passed without affording an opportunity of hearing is unsustainable and is liable to be set aside, with the matter remitted for reconsideration in accordance with law.