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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 dismissal of the appeal on the ground that it was not signed by an authorised signatory, without putting the petitioner to notice or granting an opportunity to explain the authorisation, was sustainable.
Analysis: The appeal was rejected solely for want of proof of authority, such as a board resolution, though material showing authorisation had been produced. Where the authority proposed to rely on such objection, fairness required prior notice and an opportunity to meet it. Denial of that opportunity amounted to a breach of the principles of natural justice and fair play.
Conclusion: The impugned order was set aside and the appeal was restored for fresh consideration on merits after hearing the parties.
Final Conclusion: The matter was remitted to the appellate authority for a reasoned decision after due hearing, with all contentions kept open.
Ratio Decidendi: An appeal cannot be rejected for alleged want of authorisation without first giving the party notice and a fair opportunity to establish the signatory's authority.