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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: (i) whether the overseas company had established a place of business in Great Britain; (ii) whether service of the writ at 36 Grosvenor Street was valid under section 412 where that address had ceased to be an existing place of business.
Issue (i): whether the overseas company had established a place of business in Great Britain
Analysis: The evidence had to show, as a matter of fact, that the company had established a place of business in Great Britain. The plaintiff failed to discharge that burden. On the evidence, the company never established such a place of business.
Conclusion: The issue was decided in favour of the appellant.
Issue (ii): whether service of the writ at 36 Grosvenor Street was valid under section 412 where that address had ceased to be an existing place of business
Analysis: Section 412 was construed to require service at an existing place of business established by the company at the time of service. The language of the section, read with section 406, did not extend to a former place of business that had ceased to exist by the date of service. Substituted service provisions were also read in light of the likelihood that the writ would reach the company.
Conclusion: Service at the former address was not valid under section 412, so the issue was decided in favour of the appellant.
Final Conclusion: The appeal succeeded because the company had not been shown to have established a place of business in Great Britain, and in any event service at the ceased address did not satisfy the statutory mode of service.
Ratio Decidendi: For service under the statutory provision, the place of business must be an existing place of business of the company at the time of service, and a former place of business that has ceased to exist will not suffice.