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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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2023 (7) TMI 919

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....ally. 2. By this petition under Article 226 of the Constitution of India, the Petitioner has prayed for the following reliefs:- "(a) Issue a writ of mandamus to the Respondents, or any other appropriate writ, direction or order of this Hon'ble Court in the nature of writ of mandamus, to directs the Respondents to accept and allow the Petitioner to pay/deposit the said sum of Rs. 3,87,303/- as per Forms annexed as Exhibit-D and Exhibit-E hereto, and for this purpose such necessary directions be issued to the Respondents to do all deeds and things which are necessary and expedient to facilitate the payment of the said amount of Rs. 3,87,303/- by the Petitioner in accordance with the said Sabka Vishwas (Legacy Dispute Resolution Sc....

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....2020, the Petitioner made payment by RTGS of Rs. 3,87,303/- as per Form No. 3 issued by the Respondents. However, on account of technical glitch, the said payment came to be reversed. Thereafter, on account of pandemic, there was a complete lock down in the country from 20th March 2020, when everything had come to a stand still. During the interregnum, the Petitioner also changed its place of business. (v) On 7th December 2020, the Petitioner addressed a letter to the Respondents narrating the above facts and requesting the Respondents to accept the payment of Rs. 3,87,303/-, so that the Petitioner can take the benefit of the Scheme. The Respondents having failed to respond, the Petitioner has filed the present petition for reliefs....

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....itioner, in our view, should be given one more opportunity to enable it to make payment so as to give effect to the above objective of the Scheme to reduce the litigation. 6. Similar issue had come up before the Co-ordinate Bench of this Court in Writ Petition No. 1468 of 2021 in the case of Shri Arjun Amarjeet Rampal Vs. Union of India & Ors. when this Court vide order dated 30th March 2023 after analysing the object of the Scheme, directed the Petitioner to pay the amount under SVLDR Scheme directed the Respondents to issue necessary Certificate as per SVLDR Scheme. 7. In our view, based on the facts stated above following the decision of the Co-ordinate Bench, the present Petitioner needs to succeed. We accordingly dispose of the p....