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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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        VAT and Sales Tax

        2021 (9) TMI 427 - HC - VAT and Sales Tax

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        Delay and laches barred restoration where no reliable proof of earlier filing or due diligence was shown. The restoration application was rejected as hopelessly delayed because the record did not reliably prove that any earlier restoration request had been ...
                          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.

                                Delay and laches barred restoration where no reliable proof of earlier filing or due diligence was shown.

                                The restoration application was rejected as hopelessly delayed because the record did not reliably prove that any earlier restoration request had been filed in January 2014. The later application filed in March 2021 was inconsistent with the claim of an earlier filing, since it proceeded on the basis that the petitioner had not received the dismissal order. The Court also noted repeated absence before the assessing and revisional authorities, and held that the explanation did not demonstrate real diligence in pursuing the matter. The application was therefore treated as barred by delay and laches and was correctly rejected.




                                Issues: Whether the restoration application against the order dismissing the revision petition for default was rightly rejected as hopelessly delayed and unsupported by reliable proof of earlier filing.

                                Analysis: The record did not establish, with reliable evidence, that any restoration application had been filed in January 2014. The later application filed in March 2021 proceeded on the basis that the petitioner had not received the earlier dismissal order, which was inconsistent with the claim of an earlier restoration request. The Court also noted that the petitioner had repeatedly remained absent before the assessing and revisional authorities, and that the explanation offered did not show any real diligence in pursuing the matter.

                                Conclusion: The restoration application was rightly treated as hopelessly barred by delay and laches and was correctly rejected.


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                                ActsIncome Tax
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