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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 appellants should be permitted to pursue the challenge before the appellate tribunal instead of keeping the present appeal alive, in view of the pending appeal against the final findings and subsequent notifications and the absence of a President of the tribunal.
Analysis: The controversy before the Court related only to an interim stage of the new shipper review, while the appellants had already filed an appeal before the tribunal against the final findings and later notifications. The Court noted that the tribunal was already seized of that appeal and that, under the statutory scheme, the President's functions could be discharged by the senior most Vice-President in terms of the delegated arrangement under the Customs Act. In these circumstances, no useful purpose would be served by continuing the present appeal, and the appellants were to be allowed to urge all their contentions before the tribunal.
Conclusion: The appellants were relegated to the pending tribunal appeal, with liberty to raise all contentions there.