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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 a reference to the High Court was warranted on the question of the applicability of Rule 5 of the Hot Re-rolling Steel Mills Annual Capacity Determination Rules, 1997 where annual capacity had been re-determined under Rule 4(2) on account of change in parameters, even though the re-determined capacity was less than the annual production for the financial year 1996-97.
Analysis: The order records that a question of law arose from the Tribunal's order on the applicability of Rule 5 in the stated factual situation. The Court directed the Tribunal to draw up and refer the statement of the case with that question for its opinion.
Conclusion: The reference was ordered and the matter was sent to the Tribunal for transmission of the statement of the case for the Court's opinion.