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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 High Court could, after commencement of the electoral process, entertain a writ petition under Article 226 of the Constitution and issue interim directions affecting the manner of counting of votes, and whether the Election Commission's notification issued under Rule 59A of the Conduct of Election Rules, 1961 could be interdicted on the ground of mala fides.
Analysis: Article 329(b) bars judicial intervention where the relief sought would call in question an election or would interrupt, obstruct, protract, or stall the election proceedings. The election process is understood broadly, from the issuance of the election notification until declaration of the result. At the same time, judicial review is not wholly excluded: action of the Election Commission remains open to review on settled grounds such as mala fide exercise of power, arbitrariness, or breach of law. A limited intervention may also be justified where it merely facilitates the election, removes an obstacle, or preserves vital evidence without delaying the process. Applying these principles, the Court found that the challenge before the High Court rested on a bald allegation of mala fides and that the Election Commission had statutory power to issue the notification for mixed counting under Rule 59A. The finding that the notification had not been published in the Gazette was incorrect, and no prima facie case for interference during the pending election was made out.
Conclusion: The High Court ought not to have granted the interim order. The election Commission's notification could not be interdicted in the circumstances, and the appeals were allowed.