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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 Tribunal's order dismissing the appeal without giving reasons could be sustained, and whether the matter required remand for a fresh decision with reasons.
Analysis: The Tribunal's order reproduced submissions and referred to precedent, but it did not explain how the facts were marshalled or how the legal principles were applied to the case. A judicial or quasi-judicial decision must disclose reasons so that the parties know why their contentions were accepted or rejected. Absence of a reasoned finding, especially on the allegation of clandestine activities and the charges under Sections 9(1)(b) and 9(1)(d), meant that the order did not satisfy the requirement of a speaking decision and could not be properly scrutinised.
Conclusion: The Tribunal's order was set aside and the matter was remanded for fresh hearing and a reasoned decision.