Just a moment...
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. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether the adjudication order passed without affording an opportunity of hearing could be sustained, and whether the matter required remand for fresh adjudication.
Analysis: The order under challenge was passed without giving the petitioner an opportunity of hearing. The absence of hearing vitiated the order and rendered it unsustainable. In view of this procedural infirmity, the matter was required to be sent back to the same authority for reconsideration after granting a hearing and in accordance with law.
Conclusion: The impugned order was quashed and the matter was remitted to the same authority for fresh consideration after affording the petitioner an opportunity of hearing.