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AI Drafter ✕

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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        FEMA

        2014 (3) TMI 1225 - HC - FEMA

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        Conditional deposit of contested foreign exchange penalty required before merits hearing, with refund plus interest if appeals succeed. Appellants challenging penalty under the Foreign Exchange Regulation Act, 1973 were directed to deposit the contested amount within four weeks as a ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Conditional deposit of contested foreign exchange penalty required before merits hearing, with refund plus interest if appeals succeed.

                              Appellants challenging penalty under the Foreign Exchange Regulation Act, 1973 were directed to deposit the contested amount within four weeks as a condition for their appeals to be heard on merits. If the appeals succeed, the Enforcement Directorate must refund the deposited sum with interest at 12% per annum from the date of deposit until refund. Non-deposit within the stipulated period will result in dismissal of the appeals for want of compliance. The bank guarantee furnished under the earlier interim order is to be returned to the appellants.


                              Outcome: The appeals were disposed of with a direction that the penalty amount be deposited within four weeks, failing which the appeals pending before the Tribunal would stand dismissed for want of deposit.

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