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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 (11) TMI 1983

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....lant. Shri S.J. Sahoo, AC (AR), for the Respondent. ORDER Appellants are alleged to have committed offence in SEZ on 21-4-2012. 2. Revenue has no instruction except placing the judgment of Hon'ble High Court of Gujarat in the case of Union of India v. Oswal Agricoinm Pvt. Ltd. - 2011 (268) E.L.T. 21 (Guj.) to submit that Customs authorities have jurisdiction over the SEZ irrespect....

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....ce thereof under SEZ Act. 4. If contention of the Revenue is accepted that shall bring chaos to the implementation provisions of the SEZ Act prior to coming into force thereof. While notification is part of statute, it cannot be said that without such notification there was power vested on Customs authorities to penalize an action not cognizable under SEZ Act, 2005. On such legal premise, ....

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