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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

        2025 (2) TMI 549 - HC - GST

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        Right to relied-upon materials and reply before tax order, with jurisdictional objections to be considered. A notice in Form DRC-01 issued before expiry of the time granted to respond to Form DRC-01A raised a challenge to the fairness of the process. 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.

                                Right to relied-upon materials and reply before tax order, with jurisdictional objections to be considered.

                                A notice in Form DRC-01 issued before expiry of the time granted to respond to Form DRC-01A raised a challenge to the fairness of the process. The petitioner was allowed to obtain the material proposed to be relied upon and to submit a reply raising all available objections, including jurisdictional objections. The authorities were directed to consider that reply and pass orders in accordance with law after giving a reasonable opportunity of hearing.


                                Issues: Whether the notice in Form DRC-01, issued before expiry of the time granted to respond to Form DRC-01A, required interference; and whether the petitioner could seek copies of the material proposed to be relied upon and raise all available objections in reply.

                                Outcome: The petitioner was permitted to seek the relied-upon materials and to submit a reply, including jurisdictional objections, and the authorities were directed to consider the reply and pass orders in accordance with law after affording a reasonable opportunity of hearing. The writ petition was disposed of.

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