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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 adjudication order was vitiated for breach of natural justice for want of a personal hearing and for non-consideration of written submissions filed before the order was signed.
Analysis: The matter had been remanded earlier for fresh adjudication. The record showed repeated requests by the appellants for clarification, adjournment, and a further hearing date after their written submissions. The adjudicating authority neither expressly accepted nor rejected the request for postponement beyond the stated hearing date, did not afford the requested personal hearing, and signed the order after the written submissions were already before him without dealing with them. In these circumstances, the procedural fairness requirement was not satisfied.
Conclusion: The adjudication order was held to be vitiated by breach of principles of natural justice and was set aside, with the matter remanded for de novo adjudication after giving the appellants a proper hearing and considering their written submissions.
Ratio Decidendi: An adjudication order is unsustainable where a party's request for personal hearing is not effectively dealt with and written submissions filed before the order is signed are not considered, as this constitutes breach of natural justice warranting remand.