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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 Commercial Court can take on record a written statement filed beyond 120 days from the date of service of summons in a commercial dispute.
Analysis: The amended scheme of the Code of Civil Procedure, 1908 as applicable to commercial disputes under the Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts Act, 2015 prescribes a maximum period of 120 days for filing the written statement. The substituted proviso to Order VIII Rule 1, read with the proviso added to Order VIII Rule 10, makes the time limit mandatory and takes away the Court's power to extend time beyond that period. Once 120 days expire, the defendant forfeits the right to file the written statement and the Court cannot allow it to be taken on record. Earlier decisions treating the time limit as directory were held inapplicable to this special commercial regime.
Conclusion: The Commercial Court has no power to accept a written statement filed beyond 120 days, and the refusal to condone delay was upheld.