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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 Micro and Small Medium Enterprises Facilitation Council had jurisdiction under Section 18 of the Micro, Small and Medium Enterprises Development Act, 2006 to entertain the dispute when the consulting agreement was executed before the appellant's registration as an MSME and the governing clause stipulated application of Indian law.
Analysis: The governing clause in the agreement provided that the contract and the parties' rights would be construed in accordance with the laws of India. The agreement was executed on 24.08.2020, while the appellant obtained MSME registration only on 28.08.2020. The statutory scheme under Section 2(n) read with Section 8 of the Micro, Small and Medium Enterprises Development Act, 2006 requires the supplier to be a micro or small enterprise that has filed the prescribed memorandum. On the date of contract, that requirement was not satisfied. In those circumstances, the parties were not governed by the Micro, Small and Medium Enterprises Development Act, 2006 for that contract, and the Council could not assume jurisdiction under Section 18.
Conclusion: The Council had no jurisdiction under Section 18 of the Micro, Small and Medium Enterprises Development Act, 2006 in the facts of the case, and the challenge to the High Court's decision failed.