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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 263 - SCH - IBC

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        Condonation of re-filing delay failed where no sufficient cause explained the delayed cure of defects in appeal papers. Delay in re-filing an appeal was examined on the basis of whether sufficient cause existed under the Supreme Court Rules, 2013. Although the appeal had ...
                        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.

                            Condonation of re-filing delay failed where no sufficient cause explained the delayed cure of defects in appeal papers.

                            Delay in re-filing an appeal was examined on the basis of whether sufficient cause existed under the Supreme Court Rules, 2013. Although the appeal had been filed within limitation, the defects were not cured within the prescribed time, and the explanations offered were non-availability of typed pages and the appellant company's authorised representative undergoing treatment. The Court found that these reasons did not constitute sufficient cause for the 166-day re-filing delay. The application for condonation of delay was rejected, and the appeal was dismissed.


                            Issues: Whether the delay of 166 days in re-filing the appeal deserved condonation.

                            Analysis: The appeal had been filed within limitation, but the defects were not cured within the time prescribed under the Supreme Court Rules, 2013. The explanation offered for the re-filing delay was the non-availability of typed pages and the appellant company's authorised representative undergoing treatment. The Court found that no cause, much less sufficient cause, had been shown to justify the delay.

                            Conclusion: The application for condonation of re-filing delay was rejected, and the appeal was dismissed.

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