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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 Adjudicating Authority had jurisdiction under Section 60(5)(c) of the Insolvency and Bankruptcy Code, 2016 to adjudicate the legality of the closure notice dated 31.07.2017 and the transfer notice dated 20.06.2017 issued before commencement of the corporate insolvency resolution process, and whether the workmen's post-closure wage and bonus claims could be reopened on that basis.
Analysis: The dispute arose from closure and transfer steps taken before initiation of insolvency proceedings and was governed by the Uttar Pradesh Industrial Disputes Act, 1947. The residuary jurisdiction under Section 60(5)(c) extends to questions of law or fact arising out of or in relation to insolvency resolution, but it does not extend to matters that are unrelated to insolvency or that lie dehors the insolvency framework. The earlier orders of the High Court and the Supreme Court did not decide the legality of the closure notice or confer jurisdiction on the Adjudicating Authority to decide it. The wage claim after the closure was also not liable to be entertained as a challenge to the closure itself, and the admitted claim was not shown to warrant interference.
Conclusion: The Adjudicating Authority correctly declined jurisdiction over the challenge to the closure and transfer notices, and the challenge to the related claim determination failed.
Final Conclusion: The appeal did not establish any jurisdictional error or legal infirmity in the impugned order, and the dismissal of the application was sustained.
Ratio Decidendi: Section 60(5)(c) of the Insolvency and Bankruptcy Code, 2016 cannot be invoked to decide disputes that are independent of, and unrelated to, the insolvency process, especially where the underlying challenge concerns pre-CIRP actions governed by another statutory regime.