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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 Revenue had shown sufficient cause to condone the inordinate delay in seeking restoration of the appeals dismissed for non-removal of office objections.
Analysis: The appeals had been dismissed under the Bombay High Court (Original Side) Rules for failure to remove office objections within the permitted time. The subsequent restoration request was filed after a delay of 958 days. The Court found the explanation offered by the Revenue to be vague, unsupported by particulars, and legally inadequate. Administrative restructuring, shifting of files, and alleged misplacement of records did not explain the prolonged inaction, especially when the duty to pursue the matter with diligence remained with the Revenue. In the absence of a credible and specific explanation, the delay could not be excused.
Conclusion: The delay was not condoned and the restoration applications were rejected, against the Revenue.
Final Conclusion: The appeals remained dismissed without adjudication on merits, and the connected notices of motion stood disposed of consequentially.
Ratio Decidendi: A party seeking restoration after dismissal for non-removal of office objections must establish sufficient cause with a specific and credible explanation for the entire period of delay; vague administrative explanations and general assertions of departmental difficulty do not justify condonation of inordinate delay.