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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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2006 (12) TMI 214

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....h necessary for disposal of the Writ Petition, are as follows : The first respondent who was a practising advocate, selected and appointed as Member (Judicial) at Delhi Benches with effect from 24-4-1989. At the relevant time, the first respondent was working as Member (Judicial) of Customs, Excise and Service Tax Appellate Tribunal at Chennai. According to the first respondent, Mr. Justice K. Sreedharan had occasion to visit to Chennai, and during the said visit, there was some misunderstanding in the arrangements made for the visiting President, that the first respondent had reservations in regard to arrangements, it appears to have caused some ill-feelings which were carried by the President. On the even of laying down the office of t....

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....ts for CEGAT members were produced before the Tribunal; without considering the same, the Tribunal has wrongly assumed that the decision in this regard is quite vague and the same, has not been taken by the appropriate authority; that the finding of the Tribunal is contrary to the records; that there was no delay in communicating the adverse remarks to the first respondent inasmuch as the President had written ACR on 21-5-2001 and the same was approved by the Reviewing Authority on 3-12-2001 and thereafter, within one month, i.e. on 28-12-2001, the first respondent was intimated with such remarks; that as against this adverse entry, the first respondent made a representation on 10-1-2002 which was rejected by the Reporting Officer by his le....

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....s; that the President is not vested any, power to write ACRs of a Member of the Bench who also sits along with the President and their functions are one and the same; that the President is not a supervisory officer though he discharges administrative functions in addition to his judicial functions; that the adverse remarks passed against the first respondent were baseless and no record or material has been produced or furnished to the first respondent in order to substantiate the adverse entries. The Tribunal, having considered all the relevant factors as well as the contentions raised on behalf of the petitioners, has rightly allowed the O.A. directing to expunge the adverse remarks contained in ACR of the second respondent, which does not....

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....ns selected for appointment as members. Any three members of the Committee including the Chairman shall form a quorum for meeting of the Committee and it may devise its own procedure for selection of members. After selection as per Rule 6, no person shall be appointed as a member unless he is included in the list under sub-rule (4) of Rule 6 and unless he is declared medically fit as required under Rule 7 and thereafter, he shall be on probation for a period of one year as per Rule 8 and it can be extended for a period of one year at a time so that the period of probation in aggregate may not exceed three years. The member may be discharged from service at any time during the period of probation without assigning any reason. The power of re....

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....the counter-affidavit, it has been categorically admitted by the petitioners as under in Para 6 : "6. ...Though the Rule 18 of the said Rules relating to 'Other conditions of service states that the conditions of service of a member in respect of matters for which no provision is made in these rules shall be the same as may for the time being be applicable to other employees of the Government of India of a corresponding status', no prescription has been made to other employees of the Government of India of a corresponding status. ..."                         (underlining is ours) 11. Further, in Para 14, it h....

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....ion Committee under the Chairmanship of a sitting Judge of Supreme Court and in such circumstances, whether it can be dispensed with. For which, it was replied that since in ITAT, ACRs of Members and Vice-Chairmen are written, the writing of similar practice in CEGAT, SC, etc. may be continued. Therefore, except this reply, there is no other material was placed. Therefore, in the absence of any provision of law governing the service conditions of the Members of the Tribunal, the question of writing ACRs as a practice cannot be permitted in the provisions of service. 13. It is evident from the above discussion, a person who is a Judge or one of the members of the Appellate Tribunal can be selected and appointed directly as President,....