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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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Issues: Whether the delay in filing the appeal against the Commissioner's order was satisfactorily explained and liable to be condoned.
Analysis: The appellants had, after receiving the Commissioner's order, continuously corresponded with the department seeking a speaking order and clarification regarding the revised capacity and the date of implementation. The reply indicating the remedy of appeal was received only later, and the appeal was filed thereafter. On these facts, the delay was treated as having been adequately explained.
Conclusion: The delay in filing the appeal was condoned.