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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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Exemption under Notification No. 108/95-CE upheld for supply to contractors; strict interpretation of terms confirmed.

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Full Text of the Document

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....Benefit of Exemption - Supply of goods to the contractor or subcontractor of PIA - UN/International Organisations or Projects - N/N. 108/95-CE - It is not in dispute that the goods have been used in the manner as prescribed. By bringing in condition of extension of the said certificate, Commissioner has sought to insert certain conditions in the notification which do not exist. It is settled position in law that exemption notification needs to be interpreted according to the terms of the notification without any addition or deletion in the same. - Benefit of exemption allowed - AT....

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