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 115 days' delay in refiling the appeal should be condoned.
Analysis: The Tribunal held that although the standard for condoning refiling delay is less rigorous than for condoning delay in filing, the applicant must still show a reasonable, justifiable and sufficient cause. The explanations offered, including geographical distance, misplacement of documents by the clerk, delay in obtaining a fresh certified copy, non-receipt of defect notices in the primary email inbox, and time taken for translation of documents, were found to be unconvincing and unsupported by adequate particulars. The Tribunal also stressed that proceedings under the insolvency framework require speed and diligence, and that procedural laxity in curing defects cannot be excused on perfunctory grounds.
Conclusion: The delay in refiling was not shown to be supported by sufficient cause, and the application for condonation of delay was rejected.