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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 Division Bench could, at the interim stage, summarily decide the validity and patentability of the plaintiffs' claims and the defendants' counterclaim, and whether the injunction order of the Single Judge ought to have been restored with remand of the suit for trial.
Analysis: The dispute raised technically complex questions concerning the scope of the patent, the nature of the claims, exclusion under patent law, and the effect of the counterclaim for revocation. Such matters involved mixed questions of law and fact and required formal proof, discovery, and expert evidence. In a suit of this nature, the court could not short-circuit the trial by deciding patentability and revocation summarily on the basis of documents and public material, especially when the counterclaim had not been finally considered by the Single Judge. The appellate court ought to have confined itself to the propriety of the interim injunction, rather than adjudicating the counterclaim and the wider patent issues on merits.
Conclusion: The summary adjudication on patent validity and the counterclaim was impermissible. The injunction granted by the Single Judge was restored and the suit was remanded for disposal in accordance with law.