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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 petitioner was entitled to an interim restraint order directing the respondents to forbear from levying demurrage, ground rent, detention charges and similar charges during the lockdown period.
Analysis: The relief sought rested on circulars, advisories and directions issued by governmental authorities during the COVID-19 lockdown. The Court found that the materials relied upon were addressed to Major Ports and related entities, and did not, on the record before it, operate as binding directions upon the private CFS operators concerned in the petition. It also noted that the tariff and charge structure between the CFS operators and their customers was contractual in nature, and that the respondents had already extended some concessions on their own. On that basis, the Court held that no prima facie enforceable right had been shown for grant of an injunction. The Court further held that the balance of convenience did not favour the petitioner and that no irreparable loss was made out for interim interference.
Conclusion: The interim injunction was refused; the application for restraint order failed.