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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 review petition disclosed any error apparent on the face of the record or any ground warranting recall of the direction to recover costs from the Managing Director of JBVNL.
Analysis: The power of review is limited and can be exercised only for discovery of new and important matter, an error apparent on the face of the record, or another sufficient reason analogous to those grounds. A review cannot be used to reopen conclusions already reached, reargue the matter, or substitute a possible alternative view. The impugned cost direction was founded on the record, including the role of the Managing Director in the decision-making process and the principle that the public exchequer should not bear the burden of unlawful retention of money. The Court also noted that the same controversy had already been considered in the earlier review proceedings and carried before the Supreme Court, which did not interfere.
Conclusion: No ground for review was made out. The direction recovering costs from the Managing Director was not shown to suffer from any error apparent on the face of the record and was not liable to be recalled.