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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 labour court award deserved to be set aside and the matter remanded for fresh adjudication on the ground that the petitioner was deprived of effective defence because of the negligence and inaction of its counsel.
Analysis: The petitioner had engaged counsel, paid fees, and issued instructions, yet the written statement was not filed, costs were not complied with, and the defence was struck off. The record showed repeated lapses on the part of counsel and prompt steps by the petitioner after learning of the adverse award, including efforts to obtain the record and complaint to the Bar Council. In such circumstances, the petitioner was treated as an innocent litigant who should not suffer for the default of its advocate and was found entitled to a fair opportunity to defend the case on merits.
Conclusion: The award was set aside and the matter was remanded to the labour court for fresh decision after issuing notice to all parties and proceeding de novo.
Ratio Decidendi: A litigant who has duly engaged counsel and acted diligently should not be denied a hearing or made to suffer prejudice solely because of the counsel's negligence, where the record shows that the default was not attributable to the litigant.