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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 import restriction on Yellow Peas imposed by the notification dated 30.08.2018 could be applied to shipments covered by contracts that had been substantially executed before that date, and whether the earlier withdrawal of restriction on 29.08.2018 left a gap during which no restriction operated.
Analysis: The restriction introduced on 02.07.2018 was withdrawn by the notification dated 29.08.2018, and the subsequent notification dated 30.08.2018 imposed a fresh restriction without expressing any retrospective operation. The policy position referred to by the authorities itself stated that policy changes would operate prospectively unless otherwise provided. The materials on record also showed that the contracts had been substantially performed before 30.08.2018, including payment, loading, and arrival of the shipments, so the import activity in question had already crystallized before the fresh restriction came into force.
Conclusion: The fresh restriction could not be applied retrospectively to the petitioner's shipments, and the respondents were directed to permit lifting and use of the imported Yellow Peas without subjecting them to Notification No. 32/2015-20 dated 30.08.2018.