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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 388 - HC - GST

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        Typographical correction confined quashing to the challenged appellate order while preserving condonation of delay. A typographical error in an earlier order was corrected so the operative relief matched the intended challenge: only the appellate order was quashed, and ...
                        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.

                              Typographical correction confined quashing to the challenged appellate order while preserving condonation of delay.

                              A typographical error in an earlier order was corrected so the operative relief matched the intended challenge: only the appellate order was quashed, and the delay in filing the appeal was condoned. The amendment substituted the relevant paragraph to remove reference to any additional order, thereby aligning the final directions with the relief actually sought and preserving the condonation already recorded.




                              Issues: Whether the earlier order required modification so that only the appellate order dated 23.12.2025 was quashed and the delay in filing the appeal was condoned.

                              Analysis: The application pointed out a bona fide typographical error in the earlier order, which had inadvertently referred to quashing an additional order beyond the appellate order challenged before the Court. The correction was sought to align the operative part of the order with the intended relief and to preserve the quashing of the appellate order while also recording condonation of the delay in filing the appeal.

                              Conclusion: The application was allowed and para 5 of the earlier order was substituted so that the appellate order alone stood quashed and the delay in filing the appeal stood condoned.


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                              ActsIncome Tax
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