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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 dismissal of the original application seeking extension of the Non-Functional Financial Upgradation Scheme to Group-B officers could be sustained without adjudication of the claim on merits.
Analysis: The Tribunal had dismissed the original application only on the ground that the benefit of the scheme had been extended to Group-A officers and that extension to any other category was within the Government's domain. The challenged order did not examine the contentions raised in support of the prayer or return a reasoned finding on entitlement.
Conclusion: The dismissal could not be sustained. The order was quashed and the matter remitted to the Tribunal for fresh decision in accordance with law after hearing all parties.