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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 adjudicating the prayer for extension of the Non-Functional Financial Upgradation Scheme to Group-B officers on merits could be sustained, and whether the matter required remand.
Analysis: The Tribunal rejected 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 Tribunal did not examine the petitioner-association's contentions on merits or return any finding on the prayer for extension of the scheme to its members. The Court did not express any view on the entitlement claimed, but held that the petition required a reasoned determination one way or the other.
Conclusion: The impugned order was unsustainable and was quashed. The OA was remitted to the Tribunal for fresh decision in accordance with law after hearing all parties.