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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 adjudication order was liable to be set aside for denial of a reasonable opportunity of personal hearing and the matter remitted for reconsideration.
Analysis: The personal hearing fixed by the adjudicating authority was the first hearing. The record indicated that the appellant had sought an adjournment before the scheduled date, and the impugned order was passed on the basis that no appearance was made. In these circumstances, the absence of an effective opportunity of hearing amounted to a procedural unfairness affecting the adjudication.
Conclusion: The order was set aside and the matter was remitted for fresh consideration after affording a reasonable opportunity of being heard.
Ratio Decidendi: Where the first personal hearing is not effectively availed of because an adjournment request was made, an adjudication passed without granting a reasonable opportunity of hearing is liable to be set aside and remanded.