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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 (10) TMI 2081

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....ppellant. Shri Joseph Kodianthara, Sr. Advocate and Terry V. James, Advocate, for the Respondent. ORDER Revenue is in appeal and seeking stay against the impugned order wherein the Commissioner has set aside the Order-in-Original which had rejected the refund claim filed by the CHA on behalf of the importer. The stand taken by the Revenue is that the Customs House Agent could not have fil....

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....ligation of an importer who files the refund claim. It cannot be said that such a provision in the regulation is totally against the provisions of Section 27 of the Customs Act, 1962. In any case, even if the Regulation, according to Revenue is against the provisions of Section 27, challenge to such Regulation has to be made before the Hon'ble High Court or Supreme Court and not before the Tribuna....

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