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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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        Corp. Laws / SEBI / IBC

        SC refuses to entertain former NCLAT member's plea to practise before tribunal

        May 27, 2026

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        New Delhi, May 27 (PTI) The Supreme Court on Wednesday refused to entertain a plea filed by former National Company Law Appellate Tribunal (NCLAT) technical member challenging a regulation that prohibits former tribunal members from practising before the National Company Law Tribunal and the NCLAT.

        A bench of Chief Justice Surya Kant and Justices Joymalya Bagchi and Vipul M Pancholi told petitioner Vijai Pratap Singh that the issue pertains to "independence of judiciary" and the prayer cannot be allowed.

        "You have to think about independence of judiciary. You have been a member of the tribunal. It is a super special tribunal. Imagine you appear before another member who was working when you were there. What perception would it create in the mind of an ordinary litigant?" the bench observed.

        Retired judicial and technical members are prohibited from appearing, acting, or pleading as an advocate or consultant before the NCLT and NCLAT.

        Singh told the court that there should be a cooling-off period instead of complete prohibition.

        As the apex court expressed disinclination to entertain the plea, Singh withdrew the petition and the matter was dismissed as withdrawn. PTI PKS PKS SAP SAP

        Independence of the judiciary guides the bar on former tribunal members practising before the same tribunal system. Retired judicial and technical members of the National Company Law Tribunal and the National Company Law Appellate Tribunal are prohibited from appearing, acting, pleading, or otherwise practising as advocates or consultants before those tribunals. The challenge concerned a regulation imposing a complete bar on such practice by former tribunal members, with the petitioner contending that a cooling-off period should replace the prohibition.
                          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.

                                Independence of the judiciary guides the bar on former tribunal members practising before the same tribunal system.

                                Retired judicial and technical members of the National Company Law Tribunal and the National Company Law Appellate Tribunal are prohibited from appearing, acting, pleading, or otherwise practising as advocates or consultants before those tribunals. The challenge concerned a regulation imposing a complete bar on such practice by former tribunal members, with the petitioner contending that a cooling-off period should replace the prohibition.





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                                ActsIncome Tax
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