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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 writ petition should be entertained under Article 226 of the Constitution of India despite the availability of an alternate remedy.
Analysis: The pleadings did not disclose any sufficient basis to depart from the settled practice of requiring exhaustion of alternate remedies before invoking writ jurisdiction. The petition was therefore not entertained and the petitioner was relegated to the appellate remedy, with liberty to institute the appeal within the stated period.
Conclusion: The writ petition was not maintainable at this stage and the petitioner was directed to pursue the alternate remedy of appeal.
Final Conclusion: The matter was disposed of by declining writ interference and by leaving the parties to work out their remedies before the appellate forum.
Ratio Decidendi: A writ petition under Article 226 will ordinarily not be entertained when an efficacious alternate remedy is available, absent adequate grounds to depart from that rule.