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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Contractor's Mistaken Tax Payment Must Be Refunded; Limitation Period Not Applicable for Mistake of Law.

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....Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department cannot withhold the amount paid, and the limitation under Section 11B cannot be invoked. Upon examination, the High Court determined that previous judgments from various High Courts established a clear precedent: when tax is paid mistakenly as a mistake of law, the limitation under Section 11B does not pose a barrier to refund.....

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Contractor's Mistaken Tax Payment Must Be Refunded; Limitation Period Not Applicable for Mistake of Law.