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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 impugned judgment was liable to be set aside and the writ petition restored for fresh adjudication in light of the decision in M/s Safari Retreats Private Ltd. and the observations therein.
Analysis: The order records that the prayer for remand was considered in the context of the later decision in M/s Safari Retreats Private Ltd. and the respondents' objection based on a proposed retrospective amendment, which had not yet been enacted. In that backdrop, the impugned judgment was set aside and the writ petition was restored to the High Court for adjudication in accordance with the said decision and the relevant observations therein.
Conclusion: The matter was remanded to the High Court for fresh adjudication in terms of the governing precedent.