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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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2016 (5) TMI 1

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....6 to till date and collect the privilege fee applicable non-star status hotels in respect of the license in FL3 No.1/2004-2005. 2.The petitioner had started a hotel business in the name and style of Hotel Golden Palace at Trichy Road, Namakkal and originally had obtained Three Star status for the said Hotel from the Regional Director of India Tourism, Chennai and therefore, had to mandatorily have a bar room in the Hotel. Hence, the petitioner applied for FL-3 license to the 1st respondent, which was granted to them. In view of the same, the petitioner had to pay a higher privilege fee than that was paid by the other regular bars in the other Hotels. After the expiry of the FL-3 license issued in the year 2000, the petitioner did not ren....

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....ilege fee was enhanced from the year 2009 to Rs. 4,00,000/- for FL-3 license and the petitioner was directed to pay Rs. 4,00,000/- from the year 2009 for renewal of license. On 01.03.2010, the petitioner addressed a letter to the 1st respondent seeking for refund of the excess amount collected till 2011. Based on the petitioner's letter, the 1st respondent called for a report from the 2nd respondent wherein the 2nd respondent had conducted spot inspection on 24.11.2010 and submitted a report to the 1st respondent stating that the Assistant Director of India Tourism, by their letter dated 11.05.2005, had cancelled the Three Star status to the petitioner's Hotel, therefore, the petitioner could be refunded with the excess privilege am....

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....ioner as averred by them in the affidavit. Further, the learned Additional Government Pleader submitted that the petitioner has not produced any valid documents in support of their averments and also had not furnished the non-star classification and willfully paid the privilege fee and enjoyed the FL-3 license, which was given to the Three Star Hotels. 7. Mr.R.Bharanidharan, learned counsel appearing for the petitioner submitted that the petitioner had paid the privilege fee of Rs. 2,00,000/- upto 23.02.2005 and that by order dated 11.05.2005, the Regional Director, India Tourism has stated that the Hotel is no longer a Three Star Hotel, since the license had already expired on 07.03.2005 and the question of cancellation of classificatio....