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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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1992 (9) TMI 356

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.... the appellant was that it was entitled to the invoice price whereas according to the respondent the Corporation was not liable to pay in excess of D.G.S. & D. contract rates. Both the suits were connected and tried together as the nature of dispute in both the suits were same. Issues framed were also common. The trial Court found that the Corporation was liable to pay for the goods supplied to it by the appellant only at D.G.S. & D. contract rates. Even on this finding the claim of appellant was found substantiated for a part and consequently the suit was decreed to that extent. The suit of the Corporation was also decreed in part and it was directed that in respect of supplies where the payment had been made in excess of D.G.S. & D. rates....

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....t were filed together and main issues were common and appeals were filed against the judgment and decree in all the suits and one appeal was dismissed either as barred by time or abated then the order operated as res judicata in other appeals, 'In the present case there were different suits from which different appeals had to be filed. The High Court's decision in the two appeals arising from suits Nos. 77 and 91 was undoubtedly earlier and therefore the condition that there should have been a decision in a former suit to give rise to res judicata in a subsequent suit was satisfied in the present case. The contention that there was no former suit in the present case must therefore fail'. In Shri Ramagya Prasad Gupta v. Sri Murli....