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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 interlocutory orders passed during the pendency of the company petition could be independently challenged after the petition itself had been finally dismissed, when an appeal against the final judgment was already pending.
Analysis: The appeals concerned orders on interlocutory applications seeking interim arrangements during the pendency of the company petition. Once the company petition was finally decided and dismissed, those interim applications lost their independent existence and stood merged in the final judgment. The principle of merger was applied to hold that interlocutory orders of lesser significance cannot survive separately after final adjudication of the main proceeding. Since the final judgment on the company petition was already under challenge, separate appeals against the interim orders were not maintainable and no useful purpose would be served by examining them on merits.
Conclusion: The interlocutory orders could not be separately challenged and the appeals were not maintainable.
Ratio Decidendi: Interlocutory orders passed during the pendency of a proceeding merge with the final adjudication of the main matter and cannot thereafter be independently assailed once the principal proceeding has been finally decided.