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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 stay of recovery already granted in the appeals should continue in force till final disposal despite the fresh demand notice.
Analysis: The Tribunal held that its earlier view on similar applications, namely that a stay of recovery already granted should remain operative till the appeals are finally decided, applies equally to matters under Section 129E of the Customs Act. It directed that the authorities concerned note this position and treated the fresh demand notice as not affecting the subsisting stay.
Conclusion: The stay already granted was directed to continue till final disposal of the appeals, and the applications were disposed of accordingly.