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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 Tribunal's dismissal of the OA without examining the prayer for extension of the Non-Functional Financial Upgradation Scheme to Group-B officers on merits was sustainable, and whether the matter required remand for fresh adjudication.
Analysis: The Tribunal disposed of the OA only on the ground that the benefit of the scheme had been extended to Group-A officers and that extension to any other category lay in the Government's domain. The order did not examine the petitioner-association's contentions on merits or return any finding on the prayer made. A tribunal deciding such a claim was required to consider the case on merits and record a reasoned finding one way or the other.
Conclusion: The impugned order could not be sustained, was quashed and set aside, and the OA was remitted to the Tribunal for fresh decision in accordance with law.