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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 order of the Tribunal dismissing the OA seeking extension of the Non-Functional Financial Upgradation Scheme to Group-B officers could be sustained when the prayer had not been examined on merits.
Analysis: The Tribunal rejected the OA on the narrow view that the Scheme had been extended only to Group-A officers and that any further extension lay within the Government's domain. The order did not reflect consideration of the contentions raised in the OA or an adjudication of the entitlement claimed by the petitioners. The Tribunal was required to examine the prayer on merits and record a finding one way or the other.
Conclusion: The impugned order could not be sustained and was quashed. The OA was remitted to the Tribunal for fresh decision in accordance with law after hearing all concerned.