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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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        GST

        2021 (7) TMI 645 - HC - GST

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        Cenvat credit carry-forward dispute and bank account freezing challenge remained pending after notice was issued. A writ petition sought carry forward of Cenvat credit in the GST electronic credit ledger or a cash refund while challenging freezing of bank accounts ...
                          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.

                              Cenvat credit carry-forward dispute and bank account freezing challenge remained pending after notice was issued.

                              A writ petition sought carry forward of Cenvat credit in the GST electronic credit ledger or a cash refund while challenging freezing of bank accounts under Section 87 of the Finance Act, 1994 without notice. The Delhi HC did not grant any final direction at this stage and issued notice to the respondents, listing the matter for further hearing.


                              Issues: Whether any final direction could be granted in a writ petition seeking carry forward of Cenvat credit in the GST electronic credit ledger or refund in cash, in the backdrop of a challenge to freezing of bank accounts under Section 87 of the Finance Act, 1994 without notice.

                              Outcome: Notice issued to the respondents and the matter was listed for further hearing.

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