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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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        Service Tax

        2026 (6) TMI 767 - HC - Service Tax

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        Refund with interest dispute left for fresh departmental decision after hearing; merits kept open. The dispute concerned whether the petitioner was entitled to refund with interest or was liable to pay interest under the tribunal order. The HC did not ...
                        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.

                              Refund with interest dispute left for fresh departmental decision after hearing; merits kept open.

                              The dispute concerned whether the petitioner was entitled to refund with interest or was liable to pay interest under the tribunal order. The HC did not decide the merits itself and instead directed the concerned respondent to examine the issue, hear the petitioner if necessary, and determine whether refund with interest was payable or whether any amount with interest was recoverable from the petitioner. The decision was to be communicated within the stipulated time, and the rival contentions were left open.


                              Issues: Whether the petitioner was entitled to refund with interest or was liable to make payment with interest in terms of the tribunal order, and whether the High Court should decide the dispute on merits at this stage.

                              Outcome: The writ petition was disposed of with a direction to the concerned respondent to examine and decide, after hearing the petitioner if necessary, whether refund with interest was payable or whether any amount with interest was recoverable from the petitioner, and to communicate the decision within the stipulated time. The rival contentions on merits were left open.

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