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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 order directing trial by General Court Martial was barred by limitation under Section 122 of the Army Act, 1950.
Analysis: Section 122 bars commencement of a court-martial trial after three years from the date of the offence, or where the offence was not earlier known to the aggrieved person or competent authority, from the first date on which such knowledge is acquired, whichever is earlier. On the facts, the aggrieved officer's letter dated 13.08.2015 itself showed awareness of the alleged misconduct and identified the appellant as the alleged offender. That date was therefore the point from which limitation began to run. The convening authority's order dated 22.11.2018 directing trial by General Court Martial was passed beyond the three-year period. The Court also clarified that, while the court-martial proceedings were time-barred, the disciplinary proceedings flowing from the charge-sheet could continue in accordance with law, as judicial review does not extend to examination of merits in the absence of legal or procedural infirmity.
Conclusion: The direction for trial by General Court Martial was barred by limitation and was set aside, but the disciplinary proceedings were permitted to continue.