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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 increased production capacity claimed by the calciner after 09.10.2018 could be taken into account for allocation of raw pet-coke quota, and whether the later certificate issued by the State Pollution Control Board altered the basis fixed by the Court for such allocation.
Analysis: The total import cap of raw pet-coke had been fixed on the basis of the production capacities disclosed and accepted as on 09.10.2018. The allocation framework consistently treated the Consent to Operate as the governing material for determining capacity, and repeated claims for enhancement based on later expansion had already been rejected. The subsequent certificate issued by the Pollution Control Board did not create a new entitlement, because it did not displace the earlier capacity position that had formed the basis of the quota fixation. The later clarification therefore could not justify revisiting the allocation already settled under the existing regime.
Conclusion: The increased capacity claimed after 09.10.2018 could not be considered for quota allocation, and the later certificate did not warrant any change in the allocation already fixed.