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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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        News and Press Release

        SC agrees to hear plea challenging Finance Act, 2017

        August 5, 2017

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        New Delhi, Aug 4 (PTI) The Supreme Court today agreed to hear a plea of Congress leader Jairam Ramesh challenging the constitutional validity of some provisions of the Finance Act, 2017 on the ground that these would destroy the independent functioning of the NGT and 18 other tribunals.

        A bench of Chief Justice J S Khehar and Justice D Y Chandrachud said that it would tag the plea with a similar pending petition filed by NGO Social Action for Forest and Environment (SAFE).

        Senior advocate Mohan Parasaran, appearing for Ramesh, submitted that the power of judiciary has been compromised by the provisions of the new law.

        The Finance Act, which came into effect from April 1, led to framing of the Tribunal, Appellate Tribunal and other Authorities (Qualifications, Experience and other Conditions of Service of Members) Rules, 2017 and these allegedly gave "unbridled" powers to the Executive to decide the qualification of the members, their appointment and removal among other issues.

        The Congress leader sought declaration of various section of the Act as unconstitutional, null and void and the rules as "ultra vires" of the National Green Tribunal (NGT) Act, 2010 and the Constitution.

        In the earlier plea, the NGO had sought quashing of Part 14 of the Finance Act and Rules framed under it.

        The bench, which had asked the ministries of law and justice and finance to respond to the plea, however, had refused to stay the operation of the provisions of the Act and the rules.

        The petition has said the changes brought about by the Act would weaken functioning of tribunals including the NGT and curtail their powers.

        It has said the tribunal rules gave primacy to the Executive in the appointment and removal process of the chairperson or president and judicial members of the statutory tribunals and authorities and it amounted to attempting to usurp judicial appointment powers and influence the administration of justice.

        Executive primacy in tribunal appointments threatens tribunal independence, prompting constitutional challenge and scrutiny of removal and appointment rules. The petition challenges the Finance Act, 2017 and rules made under it as conferring executive primacy over qualifications, appointments and removals of tribunal chairpersons and judicial members, arguing these measures compromise tribunal autonomy; it seeks declarations that the impugned statutory provisions and rules are ultra vires relevant enactments and the Constitution because they permit administrative influence over adjudicative bodies.
                          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.

                                Executive primacy in tribunal appointments threatens tribunal independence, prompting constitutional challenge and scrutiny of removal and appointment rules.

                                The petition challenges the Finance Act, 2017 and rules made under it as conferring executive primacy over qualifications, appointments and removals of tribunal chairpersons and judicial members, arguing these measures compromise tribunal autonomy; it seeks declarations that the impugned statutory provisions and rules are ultra vires relevant enactments and the Constitution because they permit administrative influence over adjudicative bodies.





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                                ActsIncome Tax
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