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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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2015 (8) TMI 144

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....i For the Respondent : Mr Pradeep S Jetly with Mr Anjane Kumar Singh ORDER P. C. 1. This petition under Article 226 of the Constitution of India challenges an order dated 9th / 10th June, 1995, passed by the Additional Director General of Foreign Trade, dismissing the petitioner's appeal for non-payment of penal amount in terms of section 25(1)(b) of the Foreign Trade (Development ....

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....ction 15 of the said Act. Mr. Shah submits that the Appellate Authority has erred in dismissing the appeal for want of compliance with the requirement of deposit of penal amount simply because the appellate authority lost sight of the fact that the law enables the petitioner to seek a waiver of the condition of predeposit. 3. Such waiver was expressly sought by filing an application styled as s....

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...., the Appellate Authority having dismissed the petitioner's appeal without any adjudication on merits, the petitioner is aggrieved and seriously prejudiced and either way. 5. Mr. Jetly on the other hand submits that it was open for the petitioner to have appeared before the Appellate Authority and pointed out that there is a stay application indeed pending. The petitioner was informed by th....

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....ts. That could have been done provided any conditional order was made on the stay application. The stay application having not been taken up but kept as it is, the dismissal of the appeal has caused serious prejudice and we agree with the petitioner's counsel to that extent. 7. However, the petitioner must be blamed for not having brought the correct factual position to the Additional Direc....