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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 appellant had shown sufficient cause for condonation of a delay of 182 days in filing the appeal.
Analysis: The explanation for delay was found unsatisfactory because the sequence of internal processing was not adequately accounted for, significant unexplained gaps remained at multiple stages, and the plea that the matter was delayed by departmental procedure did not, by itself, justify inaction. Administrative delay must still be explained with specificity, and negligence or indolence in pursuing an appeal cannot be ignored merely because the appellant is a Government undertaking.
Conclusion: The delay was not satisfactorily explained and condonation was refused.