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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 an order passed in terms of signed minutes of order is a consent order barring review, and whether the High Court's refusal to entertain the review petition was sustainable.
Analysis: An order passed in terms of minutes tendered by counsel to record a concluded position reached for the court's order is not the same as an order passed by consent of the parties. The signatures of counsel on such minutes serve identification and binding effect, not an express consensual adjudication. A true consent order arises only where the court's order is expressly passed on consent terms. Since the impugned order treated the earlier order as a consent order, the basis for holding the review petition not maintainable was incorrect.
Conclusion: The order rejecting the review petition was set aside and the review petition was restored to the High Court to be heard afresh on merits.