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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 petitioner should be permitted to pursue the statutory appellate remedy after the Tribunal is constituted, with consequential protection against coercive recovery and continued operation of the statutory stay.
Analysis: The challenge arose from dismissal of the appeal on the ground of delay, while the appellate tribunal under the statutory scheme was not yet functional. In view of the removal-of-difficulty arrangement relied upon by the parties and the earlier coordinate-bench direction, the Court accepted that the petitioner could invoke the appellate remedy once the President or State President assumes office. The Court also directed that the appeal, if filed with the statutory deposit, shall be considered in accordance with law, and that the statutory stay would continue till disposal of such appeal. Ancillary relief was also granted by directing defreezing of the bank account, subject to the outcome of the appeal.
Conclusion: The petitioner was granted liberty to file the statutory appeal after the Tribunal becomes operational, and the matter was left to be decided through that appellate remedy.
Final Conclusion: The writ petition was disposed of by preserving the petitioner's right to invoke the statutory appellate forum and by granting interim protection and consequential directions pending that remedy.
Ratio Decidendi: Where the statutory appellate tribunal is not yet operational, the litigant may be permitted to pursue the appeal upon constitution of the tribunal, with the statutory pre-deposit and interim statutory protection governing the remedy.