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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 National Company Law Tribunal had jurisdiction to entertain a challenge to the Lucknow Development Authority's sanction of the map, and whether the application was maintainable in view of the approved resolution plan.
Analysis: The relief sought was directed against an order passed by the Lucknow Development Authority in exercise of its statutory powers under the Uttar Pradesh Urban Planning and Development Act, 1973. The resolution plan had only permitted the successful resolution applicant to obtain the necessary approvals, and the sanction order was passed independently by the statutory authority long after approval of the plan. A decision taken by a statutory authority in exercise of its own jurisdiction cannot be converted into a dispute before the NCLT merely because it has some connection with the corporate insolvency process. The proper remedy lay under the statutory framework governing the development authority's order, including the revisional remedy available to the State Government.
Conclusion: The application before the Adjudicating Authority was not maintainable, and the NCLT had no jurisdiction to set aside the development authority's sanction order.
Final Conclusion: The appeal failed because the impugned order involved a statutory planning decision outside the NCLT's insolvency jurisdiction, leaving the appellant to pursue the remedy provided under the relevant planning law.