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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, after setting aside an arbitral award, the Court can suo motu remit the matter to the arbitral tribunal under Section 34(4) of the Arbitration and Conciliation Act, 1996 without any written request by a party.
Analysis: Section 34(4) permits the Court, on receipt of an application under Section 34(1), to adjourn the proceedings only where it is appropriate and only if requested by a party, so that the arbitral tribunal may resume proceedings or take curative action to remove the grounds for setting aside the award. The provision does not confer a general power of remand after the award has already been set aside. The limited discretion under the provision must be invoked before the Court becomes functus officio, and it cannot be exercised on the Court's own motion. In the present case, no written application or request was made before the award was set aside.
Conclusion: The Court held that the Division Bench had no jurisdiction to remit the matter to the arbitral tribunal for fresh reasons after setting aside the award, and the suo motu direction was unsustainable.