Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the appeal was maintainable when the informant had filed the proceedings in an individual capacity despite running a proprietorship concern, and whether appearance by a person not authorised under the governing statute rendered the proceedings incompetent.
Analysis: The Appeal was found to have been filed on a misleading footing as to the appellant's status, with the information and appeal presented as though by an individual although the appellant admitted to running a proprietorship concern. The statutory scheme permits appearance only by specified categories of professionals or authorised officers, and the person who filed and signed the pleadings was neither an advocate nor otherwise within the permitted classes. The Tribunal treated this as a serious defect affecting the competence of both the information before the Commission and the appeal before the Tribunal, and held that there was no need to examine the matter on merits.
Conclusion: The proceedings were held to be incompetent and the appeal was dismissed, with costs imposed on the appellant.
Final Conclusion: The challenge failed at the threshold for want of proper maintainability and authorised representation, and the Tribunal declined to examine the substantive competition-law allegations.
Ratio Decidendi: Where a proceeding is instituted through a person not authorised by the governing statute, and the party has not approached the adjudicatory forum with candour as to its true legal status, the matter is liable to be dismissed without entering into the merits.