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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 adjudicating authority could travel beyond the scope of the show-cause notice by treating the VCES rejection as final and whether the matter required remand for decision on the merits of the show-cause notice.
Analysis: The order rejecting the VCES application had already attained finality and was appealable. In that situation, the adjudicating authority was required to confine itself to the show-cause notice and decide the matter on its own merits. Since the impugned order went beyond the notice by considering the VCES issue again, it was not sustainable.
Conclusion: The impugned order was set aside and the matter was remanded to the adjudicating authority to decide the show-cause notice afresh on its own merits.