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AI Drafter ✕

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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        GST

        2024 (12) TMI 1073 - HC - GST

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        Rectification under the special GST procedure may be pursued after retrospective input tax credit amendments, with liberty to file the application. The writ petition concerned whether the petitioner could invoke the rectification mechanism under the special procedure notified under Section 148 of the ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Rectification under the special GST procedure may be pursued after retrospective input tax credit amendments, with liberty to file the application.

                              The writ petition concerned whether the petitioner could invoke the rectification mechanism under the special procedure notified under Section 148 of the CGST Act in light of the retrospective amendment to Sections 16(5) and 16(6). The court disposed of the petition with liberty to the petitioner to move a rectification application, leaving the request to be pursued through that statutory procedure.


                              Outcome: The writ petition concerned the petitioner's request to invoke the rectification mechanism under the special procedure notified under Section 148 of the Central Goods and Services Tax Act, 2017 in the light of the retrospective amendment concerning Section 16(5) and Section 16(6) of the Central Goods and Services Tax Act, 2017. The petition was disposed of with liberty to move the rectification application.

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