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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 respondent was required to process the remaining applications in accordance with law after granting an opportunity of hearing and to consider Clause 9.3 of Chapter 9 of the Foreign Trade Policy and Handbook of Procedures.
Analysis: The order recorded a prima facie non-compliance with the earlier direction requiring all applications to be processed and decided within the stipulated time. The respondent's communication could not displace the obligation to decide the remaining applications independently and in accordance with law. The Court also directed that Clause 9.3 of Chapter 9 of the Foreign Trade Policy and Handbook of Procedures be considered while passing the fresh decision, and that the decision be taken after giving an opportunity of hearing to the authorised officer of the applicant, unless excluded by law.
Conclusion: The respondent was directed to process the remaining applications afresh and decide them in accordance with law after hearing the applicant, while considering Clause 9.3 of Chapter 9 of the Foreign Trade Policy and Handbook of Procedures.