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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 order-in-original warranted interference and remand on account of the petitioner's hospitalization and inability to effectively present his case before the adjudicating authority.
Analysis: The sequence of the petitioner's illness, hospitalization, issuance of the demand-cum-show-cause notice, and the resulting adjudication persuaded the Court to grant one last opportunity of hearing. The Court accepted that the petitioner should be enabled to represent his case properly before the authority and directed that, upon timely communication of the order, the authority would fix a fresh hearing and decide the matter again.
Conclusion: The impugned order was set aside and the matter was sent back to the adjudicating authority for a fresh decision after giving the petitioner one further opportunity of hearing.