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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 Appellate Tribunal could recall its order permitting withdrawal of the appeals and restore the appeals on the ground that counsel withdrew them under a mistaken belief, and whether the High Court should interfere under Article 227.
Analysis: The withdrawal order recorded a simple request by counsel to withdraw the appeals and did not reserve liberty to revive them or disclose any error committed by the Tribunal. The provision relied upon for recall was held applicable only where there is a mistake apparent on the face of the record or where the appeal is dismissed for default and sufficient cause is shown for restoration. Since the appeals had been voluntarily withdrawn, the case did not fall within the limited statutory power of recall or restoration. The Court also held that the advocate's mistake, even if accepted, could not justify exercise of supervisory jurisdiction when the Tribunal had committed no jurisdictional error.
Conclusion: The Tribunal was not bound to recall the withdrawal order or restore the appeals, and interference under Article 227 was not warranted.