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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 Principal Seat at Chennai had territorial jurisdiction under Article 226 of the Constitution of India to entertain the writ petition challenging the Tribunal's order passed at Chennai, despite the appellant being situated in Pudukottai and the Madurai Bench notification.
Analysis: Territorial jurisdiction under Article 226(2) turns on where the cause of action, wholly or in part, arises. An order passed by a court, tribunal, or authority gives rise to part of the cause of action at the place where that order is made. Since the impugned order was passed by the Tribunal at Chennai, the grievance of the appellant arose at Chennai. The existence of the Madurai Bench arrangement did not exclude the Principal Seat's jurisdiction where part of the cause of action arose within Chennai.
Conclusion: The Principal Seat at Chennai had jurisdiction to entertain the writ petition; the contrary view of the learned single Judge was unsustainable.
Final Conclusion: The appeal was allowed and the writ petition was directed to be numbered and placed before the learned single Judge for admission.
Ratio Decidendi: For purposes of Article 226(2), the place where the impugned appellate or tribunal order is passed is a place where part of the cause of action arises, and that alone is sufficient to confer territorial jurisdiction on the High Court.