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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 appeal filed before the first appellate authority could be rejected for want of proof of authorisation, or whether the defect was curable and the matter had to be decided on merits.
Analysis: The Tribunal found that the authorisation defect, if any, was not fatal to maintainability, particularly where the resolution of the Board of Directors existed and was placed on record. It held that such a deficiency, being curable, ought to have been pointed out to the appellant with an to rectify it before the appeal was rejected. In the absence of such an effective opportunity, rejection of the appeal without examining the merits was not justified.
Conclusion: The defect stood removed, the appeal was maintainable, and the impugned order was set aside with a remand to the first appellate authority for fresh decision on merits.
Final Conclusion: The matter was restored to the first appellate authority for reconsideration in accordance with law and natural justice.
Ratio Decidendi: A defect in proof of authorisation for filing an appeal is curable, and rejection of the appeal without affording an opportunity to rectify the defect cannot be sustained where the authorising resolution exists or is subsequently produced.