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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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        Case ID :

        2026 (6) TMI 310 - HC - GST

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        Natural justice breach in adjudication can justify writ relief where a duly filed reply was not considered. An adjudication order passed without considering a duly filed reply was treated as a breach of natural justice, because the reply had been uploaded on 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.

                              Natural justice breach in adjudication can justify writ relief where a duly filed reply was not considered.

                              An adjudication order passed without considering a duly filed reply was treated as a breach of natural justice, because the reply had been uploaded on the common portal but was not visible to the adjudicating authority for technical reasons. That defect justified writ interference and led to annulment of the order. The objection based on availability of an alternative remedy was rejected, since the proceedings disclosed a patent violation of natural justice. The matter was remitted for fresh adjudication after filing of reply and grant of personal hearing.




                              Issues: (i) Whether the impugned adjudication order was liable to be set aside for breach of natural justice in view of the petitioner's reply not being considered. (ii) Whether the objection based on availability of alternative remedy could be accepted in the facts of the case.

                              Issue (i): Whether the impugned adjudication order was liable to be set aside for breach of natural justice in view of the petitioner's reply not being considered.

                              Analysis: The factual position disclosed that the petitioner had filed its reply on the common portal, but for technical reasons it was not visible to the adjudicating authority. The order was therefore passed without taking note of the reply. Such non-consideration of the reply amounted to a clear violation of the principles of natural justice.

                              Conclusion: The impugned order was set aside in favour of the petitioner.

                              Issue (ii): Whether the objection based on availability of alternative remedy could be accepted in the facts of the case.

                              Analysis: Since the adjudication had proceeded without considering the petitioner's reply, the case disclosed a patent breach of natural justice. In such circumstances, the bar of alternative remedy was not treated as an obstacle to writ relief.

                              Conclusion: The objection as to alternative remedy was rejected in favour of the petitioner.

                              Final Conclusion: The adjudication was annulled and the matter was sent back for fresh proceedings after filing of reply and grant of personal hearing, with the writ petition disposed of accordingly.

                              Ratio Decidendi: Where an adjudication order is passed without consideration of a duly filed reply, the resulting breach of natural justice justifies writ interference notwithstanding an alternative remedy.


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                              ActsIncome Tax
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