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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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2024 (12) TMI 1011

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....inst the judgment dated 27.02.2023 passed by the learned Single Judge in W.P. (S) No. 5725 of 2017. 2. It is stated in the application for condonation of said period of delay that the respondent came to know about the order dated 27.02.2023 passed in W.P.(S) No.5725 of 2017 on 16.03.2023 and no reason has been assigned for this delay. Thereafter, on 03.04.2023, it has been forwarded to the office of Deputy Secretary. Thereafter, on 25.04.2023 the same has been forwarded to Joint Secretary, Commercial Taxes Department, who in turn forwarded the same to the Secretary of the Department on 27.04.2023 for instruction. 3. It has been further stated that on 28.04.2023, the Secretary has directed to get instruction regarding filing appeal aga....

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....ir approval since the service is related with the First Class Officer. On 11.01.2024, the file was further put up before the Principal Secretary of the Hon'ble Chief Minister and on 16.01.2024, he returned the same for taking opinion from the department of Personnel Administrative Reforms and Rajbhasha. After a gap of two months, the Department of Personnel Administrative Reforms and Rajbhasha, Government of Jharkhand returned the file on 11.03.2024 and suggested that since the matter concerned related with huge revenue loss and therefore, opinion of Finance Department is required. 7. Thereafter, the concerned department placed it before the Chief Secretary on 19.03.2024 who directed the Department to get opinion from the Finance Departm....

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....er reported in (2012) 3 SCC 563, the Hon'ble Supreme Court held: "25. We have already extracted the reasons as mentioned in the "better affidavit" sworn by Mr Aparajeet Pattanayak, SSRM, Air Mail Sorting Division, New Delhi. It is relevant to note that in the said affidavit, the Department has itself mentioned and is aware of the date of the judgment of the Division Bench of the High Court in Office of the Chief Postmaster v. Living Media India Ltd. as 11-9-2009. Even according to the deponent, their counsel had applied for the certified copy of the said judgment only on 8-1-2010 and the same was received by the Department on the very same day. There is no explanation for not applying for the certified copy of the impugned judgment....