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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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2017 (9) TMI 1612

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...., Assessment and Collection of Anti Dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 ('ADD Rules'). The further prayer is that the guidelines for determination of  non-injurious price for domestic industry as contained in Annexure-III to the ADD Rules is required to be read down in a manner that permits the Central Government to determine the non-injurious price by taking into account the actual cost of production.  2. A preliminary objection is raised by learned counsel appearing for the Union of India regarding the maintainability of these petitions in view of the judgment of the Supreme Court in L. Chandra Kumar v. Union of India (1997) 3 SCC 261.  Attention of this Court is drawn to the foll....

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.... of the areas of law for which they have been constituted. By this, we mean that it will not be open for litigants to directly approach the High Courts even in cases where they question the vires of statutory legislations (except, as mentioned, where the legislation which creates the particular Tribunal is challenged) by overlooking the jurisdiction of the concerned Tribunal." (emphasis supplied) 3. It was urged by Mr. Sandeep Sethi, learned Senior Counsel, that these petitions have been pending in this Court for some years now and therefore, the Court should hear and decide the issue itself rather than relegating the petitioners to the Customs, Excise and Service Tax Appellate Tribunal ('CESTAT'). 4. In reply, Mr. Kirtiman Singh, lea....