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AI Drafter ✕

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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        2026 (6) TMI 172 - SCH - GST

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        Pre-deposit compliance permits appeal while the challenge to Section 16(2) validity remains open for proper forum review. The Supreme Court declined to interfere with the impugned judgment, while leaving the petitioner free to pursue available remedies. It permitted the ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Pre-deposit compliance permits appeal while the challenge to Section 16(2) validity remains open for proper forum review.

                            The Supreme Court declined to interfere with the impugned judgment, while leaving the petitioner free to pursue available remedies. It permitted the appeal to be filed on making the necessary pre-deposits within eight weeks. The challenge to the validity of Section 16(2) of the Central Goods and Services Tax Act, 2017 was left open for consideration before the appropriate forum, and no final ruling on that issue was recorded in this note.


                            Issues: Whether interference with the impugned judgment was warranted, whether the petitioner could be permitted to pursue an appeal on making the necessary pre-deposits, and whether the challenge relating to the validity of Section 16(2) of the Central Goods and Services Tax Act, 2017 remained open.

                            Outcome: The Court declined to interfere, left the petitioner at liberty to avail available remedies, permitted filing of the appeal with necessary pre-deposits within eight weeks, and kept the validity issue open for consideration before the appropriate forum.

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