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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 forfeiture of the amounts deposited by the highest bidder in the auction sale, on account of failure to pay the balance sale consideration, was illegal, arbitrary, or without jurisdiction.
Analysis: The petitioner participated in the auction with full knowledge of the notified terms and conditions and, after becoming the highest bidder, failed to deposit the balance amount. The forfeiture followed the default and was treated as a consequence of the bidder's own breach of the sale conditions. The Court held that no arbitrariness, unfairness, or want of authority was made out merely because the petitioner later disputed the property description or because the properties were subsequently sold at a higher price. The Court also held that the grievance did not warrant interference in writ jurisdiction on the facts presented.
Conclusion: The forfeiture order was upheld and the challenge was rejected.