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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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Transfer Development Rights Not Taxable Under GST When Developer Exchanges Construction Rights for Built-Up Units

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Full Text of the Document

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....HC held that the transfer development rights (TDR)/floor space index (FSI) under entry 5-B cannot be interpreted to include development agreements where a developer obtains construction rights in exchange for transferring certain built-up units. The specific development agreement dated 07.4.2022 between the parties did not fall within the scope of the GST notification dated 28.6.2017 as amended. Consequently, the show cause notice and subsequent order were quashed, effectively invalidating the tax demand and allowing the petitioner's challenge against the taxation assessment.....