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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 appellate authority should be directed to receive and decide the appeal on merits despite the delay in filing.
Analysis: The appeal was filed beyond the period reckoned by the appellate authority, but the Court noted the petitioner's claim that the order was received by e-mail later and that the delay beyond the condonable period was only about twenty days. In the facts and circumstances, the Court found it to permit the appeal to be entertained and decided on merits without examining the question of limitation.
Conclusion: The issue was answered in favour of the petitioner by directing the appellate authority to receive and decide the appeal on merits, subject to re-presentation within the stipulated time.