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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 application under Rule 11 of the NCLAT Rules, 2016 could be used to modify or clarify the earlier directions so as to shift the additional financial burden arising from the admitted claim to the resolution applicant or the CoC.
Analysis: Rule 11 confers inherent powers to make orders necessary to meet the ends of justice or prevent abuse of process, but it does not authorise the Tribunal to revisit concluded findings on facts or to rework a consciously framed direction where no ambiguity exists. The requested relief would have altered the substance of the earlier direction that the additional amount was to be borne by the resolution applicant and would therefore amount to modification of the judgment rather than clarification. Such relief was beyond the scope of Rule 11, since the proper remedy for any substantive error lies in appellate review and not in an application styled as clarification.
Conclusion: The application was not maintainable under Rule 11 and the requested modification was declined.