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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 impugned order granting access to the licensed area was liable to be set aside for want of opportunity of hearing and for premature examination of easement-based claims.
Analysis: The Appellate Tribunal noted that the impugned order had been passed at the initial stage without affording the appellant an opportunity to file a reply or place its case on record. It further noted that the easement question based on Section 13(e) of the Indian Easements Act, 1882 had been raised for the first time and required proper examination. The Tribunal also observed that the impugned order, in effect, created an erroneous impression of possession beyond the limited permissive use earlier recognised, and that all relevant aspects needed reconsideration before any further order.
Conclusion: The appeal was allowed and the impugned order was set aside, with the matter remitted to the Adjudicating Authority for fresh consideration in accordance with law.