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AI Drafter ✕

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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        GST

        2024 (9) TMI 1006 - HC - GST

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        Proper hearing and service in GST assessments require reconsideration, with fresh orders to follow after objections are heard. An assessment order under Section 73 of the CGST Act was treated as requiring reconsideration where proper opportunity of hearing and service of the order ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Proper hearing and service in GST assessments require reconsideration, with fresh orders to follow after objections are heard.

                              An assessment order under Section 73 of the CGST Act was treated as requiring reconsideration where proper opportunity of hearing and service of the order were in issue. The petitioner was directed to appear before the authority with objections and supporting documents, and the authority was directed to consider them, grant a personal hearing, and pass fresh orders in accordance with law.


                              Issues: Whether the assessment order under Section 73 of the Central Goods and Services Tax Act, 2017 was liable to be reconsidered for want of proper opportunity of hearing and service of the assessment order.

                              Outcome: The petitioner was directed to appear before the respondent with objections and supporting documents, and the respondent was directed to consider the same, grant personal hearing, and pass fresh orders in accordance with law.

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