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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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2013 (3) TMI 467

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....had sought certain information in relation to the CESTAT inquiry committee appointed by the Hon'ble President CESTAT in terms of his Order dated 16-7-2009. 3. The CPIO of the Respondent vide his Order dated 3-1-2011 had transferred the said RTI Application to the PA to Registrar, CESTAT and in furtherance of the same, the Complainant had also written a letter dated 21-1-2011 to the Registrar, CESTAT. Having not received any information as sought by him, the Complainant preferred first appeal under the RTI Act to the FAA, CESTAT. In the meanwhile, the CPIO, CESTAT sent letter dated 1-3-2011 to the Complainant wherein he quoted the contents of a note dated made by the Registrar, CESTAT on 1-3-2011. The contents of the note were in regard to the Inquiry Committee which had been constituted in pursuance of the Order dated 16-7-2009 made by the Hon'ble President, CESTAT (as was then). The note mentions that the Inquiry Committee had not submitted any final report; however, an interim report had been submitted by the Committee to the Hon'ble President, CESTAT. The note further mentions that such interim report was of confidential nature and that it would not be appropriate to dis....

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....to the FAA of CESTAT was as under : "17. The Commission therefore directs the FAA of the CESTAT to inform the Complainant within 15 days of receiving this Order about the current status of the Inquiry Report which is under the custody of the President, CESTAT and to provide copy of the said Report to the Complainant as and when the President, CESTAT finalizes the said Report after his examination and consideration." 4. In pursuance to the said directive, the Complainant wrote the following letter dated 19-8-2011 to the FAA of CESTAT vide which he demanded early action in the matter : "Point 1. I am enclosing herewith a copy of the CIC order dated 4-8-2011 in appeal no. CIC/SS/A/2011/001070. This order is also on the CIC website. Your attention is invited to para 17 of the order, whereunder your honour has been directed to inform the appellant about the current status of the inquiry report within 15 days and also a copy of the report of the inquiry committee, after its examination and consideration by the Hon'ble President. Point 2. Hon'ble President of the CESTAT, Mr. Justice RMS Khandeparkar, has retired on August, 12, 2011 and it is learnt that bef....

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....0, has not been provided to him. 7. During the hearing, the Respondent authority has drawn the attention of this Commission to its letter dated 30-11-2011 which was sent by Shri S.K. Verma, Assistant Registrar & CPIO (as he was then), CESTAT to the Complainant. It was informed that the President, CESTAT has retired and has appointed one-person inquiry committee comprising of Sh. P.G. Chacko, Member (Judl.) in furtherance of the earlier inquiry report. It was further informed that the inquiry is still in process and not yet finalized and therefore, the earlier inquiry report cannot be furnished. The CPIO (as he was then) reproduced the decision taken by the competent authority in the said regard which reads as follows : "As per Justice Khandeparkar's note dated 12-8-2011, Shri P.G. Chacko, H(J) has been directed to carry out the enquiry afresh (As one-person enquiry committee). The old reports are therefore no longer valid or exist in the eye of law. As soon as the fresh report is ready, it can be furnished to the applicant." 8. The Commission had heard the parties at length and has perused the material placed on record. 9. The Commission vide its Order da....

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....r been destroyed or wiped off the official records on account of fresh inquiry been ordered by the President, CESTAT. Hence, the said Inquiry Report is very much existent in the eyes of law as 'information" under Section 2(f) of the RTI Act. 13. The President, CESTAT has ordered fresh inquiry into the matter and the newly appointed one-person committee has been directed to file fresh Inquiry Report. The Inquiry Report which was examined and considered by the President, CESTAT was therefore, found to be inadequate or unsatisfactory and hence, the President, CESTAT had taken his final view on the same. 14. The inquiry may continue and may very well result in various Inquiry Reports to be prepared in its course. The direction of this Commission was to provide the Inquiry Report after the President, CESTAT has finalized it and not to provide the Inquiry Report which is prepared after the inquiry is finalized. There is a subtle difference between President, CESTAT finalizing any given Inquiry Report and finalizing an inquiry altogether. So long as the president, CESTAT has finalized his view on the Inquiry Report sought by the Complainant after due consideration, the sai....