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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 authorities were justified in refusing revalidation of the advance licences for non-compliance with the revised input condition and whether the writ court could interfere with the policy-based rejection orders.
Analysis: The licences had already been extended up to 30 months and the competent committees found no basis for further revalidation. The governing circular required reduction of vitamin mixes from 227 kg to 27 kg, but that condition was not accepted or complied with. The Court also noted that the subsequent foreign trade policy and handbook provisions did not confer a right to revalidation in the facts of the case. Since the rejection was founded on executive instructions and policy decisions taken by specialised authorities, the writ court ought not to have substituted its view in judicial review.
Conclusion: The refusal to revalidate the licences was held to be justified, and the challenge to the rejection orders failed.
Ratio Decidendi: A writ court will not ordinarily interfere with a policy-based refusal to revalidate licences where the rejection is founded on binding executive instructions and the applicant has not complied with the stipulated conditions.